De-grouping charge: Difference between revisions
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imported>Doug Williamson (Added extra line space before See also) |
imported>Doug Williamson (Update.) |
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''UK | ''UK tax.'' | ||
A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered | A chargeable gain levied on a company which leaves a chargeable gains group, following a previous tax sheltered intra-group transfer. | ||
Revision as of 06:15, 20 July 2016
UK tax.
A chargeable gain levied on a company which leaves a chargeable gains group, following a previous tax sheltered intra-group transfer.