Disincorporation relief came into force on 1 April 2013 and is aimed at companies wanting to carry on their business activities through a non-corporate structure.
Gabelle, and more recently Eaves & Co, provided information on what the relief is and who it applies to recently on AccountingWEB.
This article rounds up the main points of the relief, including when a company can make a claim and potential tax issues.
Disincorporation relief will operate for...
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