– see also Reconstructions and business restructuring

Definitions

Commentary – Tax Reporter ¶762-810 ; Tax Reporter ¶763-010
HMRC Guidance – CG52709 ; CG52806 ; CG65715
Case Law – Rashid v Garcia (Status Inspector)

Effect of relief

Commentary – Tax Reporter ¶760-800

Qualifying conditions

Commentary – Tax Reporter ¶763-000