An election made under CTA 2009, s. 18A is irrevocable, subject to an initial cooling-off period; it is possible to revoke an election if this is done before the relevant day (s. 18F(1)(a) and (6). An election will though be revoked automatically if the company that made it ceases to be UK resident on or after 1 January 2013 (s. 18F(7), (8)).)

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.