Corporation Tax

Flotations — HMRC clearances

Produced by Tolley in association with Anne Fairpo
  • 19 Oct 2021 22:57

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

Flotations - HMRC 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 paper treatment clearances guidance note)

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