The Enactment of Extra-Statutory Concessions Order, SI 2012/266, enacts six ESCs including C16 (dissolution of companies). The category of distributions treated as equivalent to distributions following a formal winding is narrowed by means of a monetary limit, introduced ‘for anti avoidance reasons’.
The Enactment of Extra-Statutory Concessions Order, SI 2012/266, enacts six ESCs including C16 (dissolution of companies). The category of distributions treated as equivalent to distributions following a formal winding is narrowed by means of a monetary limit, introduced ‘for anti avoidance reasons’.
