Policy paper

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.

Documents

Details

Legislation will be introduced in Finance Bill 2017-18 to amend section 140 Taxation of Chargeable Gains Act 1992.

Updates to this page

Published 22 November 2017

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