Holding companies
Business property relief not available
Close companies
Controlled foreign companies
Exempt activities test
Generally
Motive test
Not qualifying holding companies
Qualifying holding companies
Deduction of input tax
Costs of share transactions
Entitlement
Expenditure arising from acquisition of shareholding in subsidiary
Professional fees
Share dividends and loan interest collected from subsidiaries
Demergers
Input tax deduction
Meaning
Purchase of own shares by company
Reconstruction, stamp duty relief
Taxable person