De-grouping charge: Difference between revisions

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== See also ==
== See also ==
* [[Chargeable gain]]
* [[Chargeable gains group]]
* [[Chargeable gains group]]
* [[Group]]
* [[Intragroup]]
* [[Intragroup]]
* [[Tax]]
* [[Tax shelter]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 15:22, 20 November 2023

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