Flotations — HMRC clearances

Produced by Tolley in association with Anne Fairpo

The following Corporation Tax guidance note Produced by Tolley in association with Anne Fairpo provides comprehensive and up to date tax information covering:

  • Flotations - HMRC clearances
  • Practical difficulties with tax clearances

Various tax clearances are generally applied for as part of (and prior to) flotation, including:

  1. TCGA 1992, s 138 clearance to confirm share for share exchange relief on a reorganisation / reconstruction in preparation for flotation (see the Paper for pap

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