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Detail of outcome
On 9 December 2010 the Government published a summary of responses to the previous consultation on simplifying the capital gains rules for groups of companies, including revised draft legislation. As announced in the Budget on 22 June 2010, the Government will simplify the capital gains rules for groups of companies in Finance Bill 2011.
Original consultation
Summary
Views on capital gains rules for groups of companies
This consultation ran from to
Consultation description
The Related Companies Simplification Review announcement at the 2007 Pre-Budget Report identified the capital gains rules for groups of companies as an area for simplification.
Consultation document
Since the Related Companies Simplification Review was announced at the 2007 Pre-Budget Report, dialogue between business and the Government has identified the capital gains rules for groups of companies as an area where simplification would be particularly useful.
As announced at the 2009 Pre-Budget Report, the Government today published a full consultation document with detailed simplification proposals, including draft legislation, on capital losses after a change in ownership, value shifting and depreciatory transactions, and degrouping charges.
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