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

– see Demergers

Input tax deduction

Meaning

Purchase of own shares by company

Reconstruction, stamp duty relief

Taxable person