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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