Summary

Commentary – Tax Reporter ¶762-110 ; Tax Reporter ¶762-120
HMRC Guidance – CG53235

Transferor company, members

Chargeable gains

Commentary – Tax Reporter ¶762-110 ; Tax Reporter ¶762-120
HMRC Guidance – CG53235

Degrouping charge

– see Degrouping charge

Income tax

Commentary – Tax Reporter ¶762-110 ; Tax Reporter ¶762-120
HMRC Guidance – CG53235

Tax losses

Commentary – Tax Reporter ¶762-110
HMRC Guidance – CG53235