Tax charges and available reliefs

Summary

Commentary – Tax Reporter ¶762-060 ; Tax Reporter ¶762-070

HMRC Guidance – CG53235

Transferor company, members

Chargeable gains

Commentary – Tax Reporter ¶762-060 ; Tax Reporter ¶762-070

HMRC Guidance – CG53235

Degrouping charge

– see Degrouping charge

Income tax

Commentary – Tax Reporter ¶762-060 ; Tax Reporter ¶762-070

HMRC Guidance – CG53235

Tax losses

Commentary – Tax Reporter ¶762-060

HMRC Guidance – CG53235