Related Commentary  Related HMRC Manuals

1084(1)  To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be disregarded for the purposes mentioned in subsection (2).

1084(2)  Those purposes are–

(a)determining for an accounting period relief to which a company is entitled under Chapter 2, and

(b)determining for an accounting period R&D tax credits to which a company is entitled under Chapter 2.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.