Migration from UK

The tax implications of a migration of company residence may include:

(1)the cessation of an accounting period under CTA 2009, s. 10(g) (¶700-850);

(2)the loss of entitlement to group relief under CTA 2010, s. 154 (¶740-050);

(3)capital allowance implications by virtue of a deemed cessation of trade under CTA 2009, s. 41;

(4)a deemed disposal under TCGA 1992, s. 185 (¶592-400) for all chargeable gains purposes, of all assets held by the company at the date of migration, subject to the potential to defer:

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