Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
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▤ Verbatim text from source document
Legislation will be introduced in Finance Bill 2017-18 to amend section 140 Taxation of Chargeable Gains Act 1992.