Tag: congreve
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Transfer of Assets Abroad and the quasi-transferor
TRANSFER OF ASSETS ABROAD AND THE QUASI-TRANSFEROR This article considers the position of those whom HMRC regard as quasi-transferor for the purposes of the T Transfer of Assets Abroad (“TOAA”) legislation. This legislation (and HMRC’s interpretation of it) is potentially draconian in its effects, so it will almost always need […]
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