Successions -tried and (often) tested
|Category|| Technical Articles
Article by Ross Burgess BA ATII, tax tutor with BPP. This article appeared in the December 2002 issue of Tax Adviser.
This is an article of simple facts and the first one is that the successions legislation, which concerns the transfer of a company’s trade, is both tried and (often) tested. A few commercial scenarios will illustrate what the rules are, when they are likely to apply, and some of the practical applications of the legislation.
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December 2002 by