Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme
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Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme
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