30 Tax regime30.1 GeneralThe 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:30.1.1 chargeable gains groups;30.1.2 corporation tax groups;30.1.3 groups for stamp duty;30.1.4 groups for stamp duty land tax; and30.1.5 VAT groups,with different definitions and different reliefs available for intra-group transactions.
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:
chargeable gains groups;
corporation tax groups;
groups for stamp duty;
groups for stamp duty land tax; and
VAT groups,
with different definitions and different reliefs available for intra-group transactions.
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