Difference between revisions of "De-grouping charge"

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''UK Tax.''  
 
''UK Tax.''  
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A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered inter group transfer.
 
A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered inter group transfer.
  
 
== See also ==
 
== See also ==
 
* [[Chargeable gains group]]
 
* [[Chargeable gains group]]
 
 

Revision as of 13:59, 5 August 2013

UK Tax.

A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered inter group transfer.

See also