CG67824 | Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
From HM Revenue & Customs · Capital Gains Manual
Provides that the ‘limited participation requirement’ must be met in relation to C, see CG67855.
From HM Revenue & Customs · Capital Gains Manual
Provides that the ‘limited participation requirement’ must be met in relation to C, see CG67855.