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Extra-Statutory Concessions: Come in C16, your time is up

Category Technical Articles
AuthorTechnical Department
Article by Philip Ridgway, Barrister, Temple Tax Chambers. This article appeared in the August 2007 issue of Tax Adviser. The author argues that an ESC that permits taxpayers to undertake transactions that are unlawful under the Companies Acts has got to go.

August 2007 by Philip Ridgway

Technical Department
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