Commentary

C1.219 Housing associations and other housing related bodies

Capital gains tax
Capital gains tax | Commentary

C1.219 Housing associations and other housing related bodies

Capital gains tax | Commentary

C1.219 Housing associations and other housing related bodies

An approved co-operative housing association is exempt from corporation tax on gains from the disposal of property occupied by a tenant of the association1. For the conditions that must be met for the housing association to be approved, see D7.6372.

Certain disposals of land by housing associations and other housing related bodies (see D7.638) are treated as no gain/no loss disposals3. For full details, see D7.642.

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