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Course Overview Corporate tax reform arguably commenced in the early 80s but gathered pace in the 90s and now seems to have come to an end. The changes have been significant. In addition to the close link with accounting practice, advisers need to have a detailed understanding of the application of the rules relating to the disposal of substantial shareholdings, intangible assets, loan relationships and corporate reorganisations. The last two years have also seen the introduction of targeted anti-avoidance rules aimed at countering perceived abuse of reliefs and arbitrage. Course Outline - Transfers of assets and businesses
- Relief for the sale/acquisition of shares/assets
- Reorganisations
- Anti-avoidance rules
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