De-grouping charge: Difference between revisions

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''UK Tax.''  
''UK tax.''  


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 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.


See also