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Taxation of company reorganisation sixth edition
The fi fth edition was published in 2016, nearly four years ago. There have
been few fundamental changes to the tax legislation relating to reorganisations
and reconstructions in that period, but there have been four Finance Acts, tax
devolution to Wales and Northern Ireland, LBTT developments in Scotland,
and a number of new decided cases. We have also added new material on taxadvantaged
investments and on capital allowances.
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