De-grouping charge: Difference between revisions
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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. | ||
== See also == | == See also == | ||
* [[Chargeable gains group]] | * [[Chargeable gains group]] | ||
* [[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.