TMI BlogCapital gains tax - it is not open to the Company to urge “Please ignore my separate existence and look...Capital gains tax - it is not open to the Company to urge “Please ignore my separate existence and look at the persons behind me.“ If that be so, the Appellant/Company must opt for voluntarily winding up and then the shares being allotted to the individual members on liquidation would be governed by the family arrangement/settlement. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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