Difference between revisions of "De-grouping charge"
From ACT Wiki
(Added extra line space before See also) |
(Update.) |
||
| Line 1: | Line 1: | ||
| − | ''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.
