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Could I ask what is perhaps a silly question. We have a situation where a sole trade is being incorporated. Under s312 the sole trader and company may make a joint election in writing to the inspector of taxes for the assets to be transferred at their written down value. In practice how is this joint election made?

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Posted by (Questions: 16, Answers: 3)
Asked on 30 June 2020 12:36 pm
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