Difference between revisions of "De-grouping charge"

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''UK Tax.''  
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''UK tax.''  
  
A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered inter group transfer.
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A chargeable gain levied on a company which leaves a chargeable gains group, following a previous tax sheltered intra-group transfer.
  
  
 
== See also ==
 
== See also ==
 
* [[Chargeable gains group]]
 
* [[Chargeable gains group]]
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* [[Intragroup]]
  
 
[[Category:Accounting,_tax_and_regulation]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 14:13, 27 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.


See also