Business reorganisations

27 July 2015 Topics: Family business, Professional advisers, Middle market enterprises (MME), Tax and revenue, Tax disputes

This paper looks at issues relevant to business restructuring including CGT rollovers, primarily from the perspective of SME clients. It focusses on the main rollovers that may be applicable for SME restructuring, which are largely set out in divisions 122, 124 and 126, limiting the discussion to issues arising from rollovers of a voluntary nature as opposed to involuntary rollovers.

 

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