Commentary

D2.101 Scope of provisions impacting group companies

Corporate tax
Corporate tax | Commentary

D2.101 Scope of provisions impacting group companies

Corporate tax | Commentary

Part D2     Groups of companies

D2.1     Groups of companies—scope and definition

D2.2     Group relief and group relief for carried forward losses

D2.3     Group capital gains

D2.4     Pre-entry capital losses

D2.5     Pre-entry capital gains

[D2.6]     [Rewritten—Transfer pricing]

D2.7     Diverted profits tax

D2.8     Digital services tax

Division D2.1     Groups of companies—scope and definition

For updates affecting this Division please see Part D0 Updates

Overview

D2.101 Scope of provisions impacting group companies

In order to provide a level playing field between standalone companies and those in a group, specific provisions are usually included in the legislation to cater for the tax treatment of companies within

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