Incorporation trap resolved
Rayney, P.
Incorporation trap resolved - 2000 - Taxation 145(3759) 1 June 2000, 231-232(2) .
Attempts to resolve the difficult problem of the interaction of various reliefs when goodwill is transferred on incorporation and retirement relief is due. Example.
GOODWILL
RETIREMENT RELIEF
HOLD-OVER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992
INCORPORATION TRANSFERS
Incorporation trap resolved - 2000 - Taxation 145(3759) 1 June 2000, 231-232(2) .
Attempts to resolve the difficult problem of the interaction of various reliefs when goodwill is transferred on incorporation and retirement relief is due. Example.
GOODWILL
RETIREMENT RELIEF
HOLD-OVER RELIEF
TAXATION OF CHARGEABLE GAINS ACT 1992
INCORPORATION TRANSFERS