ON 2/4/2008 A DEAL WAS ENTERED INTO FOR A SHARE EXCHANGE FOR A MIXTURE OF CASH, QCB AND SHARES IN NEW COMPANY. IN THE TAX RETURN 2007/2008 CGT WAS PAID ON CASH WITH ER BEING CLAIMED. CGT WAS DEFERRED ON THE QCB AND SHARES. SINCE 2010/2011 THE QCB HAVE BEEN REDEEMED IN PART AND IN PIECEMEAL. CAN ER BE CLAIMED ON THOSE ENTRIES IN THE TAX RETURN? THE PAST TAX YEAR HAS SEEN THE REMAINDER OF THE LOAN NOTES ROLLED OVER AGAIN AS PART OF A RESTRUCTURE-CAN THIS BE ROLLED OVER AGAIN AND IF NOT CAN ER BE CLAIM? I HAVE READ MUCH GUIDANCE ON THIS AND CANNOT SEE A DEFINATIVE ANSWER. THANK YOU
20th May 2014
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QCB & ER
QCB & ER