000 00743cam a2200229 4500
001 ABS62547
008 000000n2000 000 0 eng u
035 _a(Sirsi) u106499
100 _aRayney, P.
245 _aIncorporation trap resolved
260 _c2000
490 _aTaxation
_v145(3759) 1 June 2000, 231-232(2)
520 _aAttempts to resolve the difficult problem of the interaction of various reliefs when goodwill is transferred on incorporation and retirement relief is due. Example.
590 _aABS
650 _aGOODWILL
650 _aRETIREMENT RELIEF
650 _aHOLD-OVER RELIEF
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992
650 _aINCORPORATION TRANSFERS
690 _aTAXATION
942 _n0
999 _c63799
_d63799