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
HMRC Guidance – CG45713 ; CG45722 ; CG45729