The Taxation of Capital Gains, Finance Act 2012
11.1Reliefs – Transfers Between Companies
11.1.1Introduction
11.1.1.1Taxation of corporate groups
The transfer of capital assets from one company to another will generally give rise to corporati...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.