Related Commentary  Related CasesRelated HMRC Manuals

167(1)  Subject to section 167A, section 165(4) shall not apply where the transferee is a company which is within subsection (2) below.

167(2)  A company is within this subsection if it is controlled by a person who, or by persons each of whom–

(a)is not resident in the United Kingdom, and

(b)is connected with the person making the disposal.

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.