Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings (BPRs) – BPR 361-380

21 June 2021 – Binding Private Rulings (BPRs)

• BPR 366 – Distribution in specie of shares
• BPR 365 – Interpretation and application of the de-grouping provision in section 45(4)(b)