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9.106: Exit charge

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 9: Companies’ Capital Gains and Company Reconstructions 9.1 : The Charge to Tax on Capital Gains 9.106.1: Introduction 9.106.2: Definitions and interpretation 9.106.3: The exit charge 9.106.4: Replacement of business and other assets 9.106.5: Excluded assets 9.106.6: Value of assets to be accepted for CGT purposes 9.106.7: Deferral of exit tax 9.106.8: Tax on non-resident company recoverable from another member of group or from controlling director 9.106.9: Transitional provision (power to serve notice under former TCA 1997, s 629 not affected) 9.106.10: Company ceasing to be resident on formation of SE or SCE ...

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