Closed consultation

Deferring the payment of corporate ‘exit charges’

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

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Seeking views on the way HMRC collects corporation tax charges levied on unrealised profits or gains when a UK resident company registered in an EEA territory transfers its place of effective management to another EEA State (often described as “exit charges”).

This consultation ran from