Commentary

D6.713 Administration—capital gain implications

Corporate tax
Corporate tax | Commentary

D6.713 Administration—capital gain implications

Corporate tax | Commentary

D6.713 Administration—capital gain implications

The chargeable gains issues discussed at D6.711 apply (as appropriate) on an administration, with the exception of the intra-group transaction provisions (as beneficial ownership of assets is not lost by a company in administration, see D6.712).

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