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Entrepreneurs’ Relief – Loan Notes

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Anyone thinking of exchanging shares in their trading company from loan notes in another company after 5 April 2008, will need to be very careful about which type of loan note they accept.

The rules are involved and every circumstance will differ.

If you would like to know more, please get in touch with Cathy Corns or a member of our corporate and business tax team.

Buying out a Shareholder

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