Threads / Capital Gains Tax Reform / Corporation Tax: capital gains depreciatory transactions wi…

Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

Corporation Tax: capital gains depreciatory transactions within a group

This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.

↓

Linked documents

Attachments

▤ Verbatim text from source document

Changes will be made in Finance Bill 2017-18 to section 176 Taxation of Chargeable Gains Act 1992.

Document details

Type

Policy Paper

Published

22 Nov 2017

Responsible body

HM Revenue & Customs

Issue

Capital Gains Tax Reform

Provenance

Linked to "Capital Gains Tax Reform" via emb (confidence 0.70)

Watchlist

Adds the parent thread "Capital Gains Tax Reform" to a watchlist.