Successions to trade

Successions to trade

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Successions to trade
  • Introduction
  • Ownership
  • Effect of the succession rules
  • Plant and machinery
  • Losses to be transferred with trade
  • Transfer of part of a trade
  • Loss streaming
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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