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Chapter 8: Groups and substantial shareholdings

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Introduction Definitions Group relief Chargeable gains groups Company ceasing to be a member of a group – intangible assets rules rules Transfers of trades under CTA 2010, Pt 22, Ch 1 Pre-entry gains and losses Depreciatory transactions Substantial shareholding exemption (SSE) Other relevant provisions for groups Group payment arrangements ...

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