Page 8 - P6 Slide Taxation - Lecture Day 6 - Groups, Interest And Practice Questions
P. 8
Full-time basis
• The natural person who will be engaged on a
full-time basis in the business of that
company, or a controlled group company in
relation to that company, of rendering a
service.
The disposal and acquisition must happen on the
same day. Furthermore, the resident company
must issue shares – it cannot be a share swap.
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