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G6. Intra-group transfer of business

Termination of trade​ in transferor

 

XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

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Termination of trade​ in transferor
Carry forward of losses

Carry forward of losses

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XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

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 © 2023 by Michael Firth, Gray's Inn Tax Chambers

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