Demergers are a complex area and officers should not take action in connection with any return, information or assessment relating to demergers without guidance from the Clearance and Counteraction Team, Counter-Avoidance or Specialist PT Capital Gains Technical Group. The Clearance and Counteraction Team may be telephoned on 03000 589004.

Clearance given under CTA10/S1091

HMRC Clearance and Counteraction Team publishes for officers details of clearances given under CTA10/S1091 (see CTM17260) and will provide additional information including a copy of the application and any supporting documents on request.

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