1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

24.2Anti-Avoidance 24.2.1Company leaving a group TCA97 s623 Where a company leaves a group, after having received an asset by way of inter-group transfer, it incurs a chargeable gain on the ass...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016