Page 46 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.
P. 46

Deductions (cont)































          • Deemed property taken into account in valuing

               unlisted shares



                 – Value of deemed property deducted from the value of

                     unlisted shares to avoid deemed property (see

                     previous slides) being taxed twice (example)
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