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Commentary

30.1 General

COMPANIES vol 11 acquisitions, mergers, demergers
| Commentary

30.1 General

| Commentary

30 Tax regime

30.1 General

The general thrust of the tax regime is generally that transactions between companies in the same group should be tax-neutral. There are five separate types of groups, namely:

  1. 30.1.1

        chargeable gains groups;

  2. 30.1.2

        corporation tax groups;

  3. 30.1.3

        groups for stamp duty;

  4. 30.1.4

        groups for stamp duty land tax; and

  5. 30.1.5

        VAT groups,

with different definitions and different reliefs available for intra-group transactions.

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