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Chargeable gains groups

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 8: Groups and substantial shareholdings Qualifications for membership of a group Residence qualifications Transfer provisions Appropriations to or from trading stock Company ceasing to be a member of a group – capital gains rules Companies leaving a group at the same time Claim for ‘just and reasonable’ adjustments: TCGA 1992, s 179ZA Merger exemption: TCGA 1992, s 181 Principal company becomes a member of another group: TCGA 1992, s 179 (5) Degrouping as a result of an exempt distribution demerger: TCGA 1992, s 192 (3) Notional transfers prior to a sale: TCGA 1992, s 171A ...

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