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4. 1.next.westlaw.comWestlaw Sign In | Thomson Reuters

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6. ca.practicallaw.thomsonreuters.com › 7/522/8706Is TOGC relief available for the transfer of a business to a ...

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   There is nothing that specifically excludes the transfer of a business to a non-UK person qualifying as a TOGC (assuming that the conditions that normally apply on a UK-to-UK transfer are satisfied).

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8. www.thomsonreuters.ca › en › westlaw-canadaWestlaw Canada - Online Legal Research - Thomson Reuters

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