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Chapter 7: Groups and substantial shareholdings

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Introduction Definitions Group relief Capital gains groups Company ceasing to be a member of a group – intangible assets rules Transfers of trades under CTA 2010, Pt 22, Ch 1 Pre-entry gains and losses Depreciatory transactions The substantial shareholding exemption (SSE) Other relevant provisions for groups Group payment arrangements ...

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