Related Commentary  Related CasesRelated HMRC Manuals

105(1)  Subject to the following provisions of this section and to sections 106, 108, 112(3) and 113 below, in this Chapter “relevant business property”  means, in relation to any transfer of value,–

(a)property consisting of a business or interest in a business;

(b)securities of a company which are unquoted and which (either by themselves or together with other such securities owned by the transferor and any unquoted shares so owned) gave the transferor control of the company immediately before the transfer;

(bb)any unquoted shares in a company;

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.