CTM06300 - Corporation Tax: loss-buying: contents
Introduction |
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Identifying cases |
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Advising taxpayers |
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Change in ownership |
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Groups of companies |
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Major change in nature or conduct of a trade |
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SP10/91 |
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Trading activities becoming small or negligible |
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Company reconstructions |
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Accounting period in which change of ownership occurs |
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Capital allowances |
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Profit-buying |
