The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
There is specific legislation which deals with groups of companies and intangible fixed assets. This looks at:
definition of ‘group’
rollover relief between group companies
rollover relief on acquisition of a subsidiary
degrouping charges, including reallocation of the charge, allocation of rollover relief, and recovery from another group company or director
intra-group payments for reliefs
CTA 2009, ss 764–799
This guidance note covers the definition of ‘group’ and intra-group transfers. For further guidance on the other areas, see the following guidance notes:
Degrouping charges and elections ― IFAs
Rollover relief on IFAs
Reorganisations / reconstructions
The definition o
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