International restructuring reliefs
Assets leaving the UK tax charge, mergers within the EU
Commentary –
Tax Reporter ¶762-540
HMRC Guidance –
CG45713
EU companies: transfer or division of UK business
Commentary –
Tax Reporter ¶762-510
HMRC Guidance –
CG45713
EU leaving assets within the UK tax charge
Commentary –
Tax Reporter ¶762-530
HMRC Guidance –
CG45713
EU mergers directive
Commentary –
Tax Reporter ¶762-500
Transfer or division of non-UK business between UK companies
Commentary –
Tax Reporter ¶762-520