00145324_Practical_Law___Topic__Title
[0] 4 [Resource type] Practice notes [Date] Maintained [Title] 
Disincorporating a small company: tax A note detailing Disincorporation Relief as introduced by the Finance Act 2013. This note explains the limited window available for making a claim, details other reliefs available on disincorporation and examines the tax implications for shareholders on disincorporation of a company. NOTE: This resource is being reviewed in light of the July 2015 Budget. For more information, see Legal update, July 2015 Budget: key business tax announcements.
Practical Law - Topic
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