Policy paper

Corporation Tax: simplifying link company requirements for consortium claims

This Tax Information and Impact Note is about groups who hold shares in a UK consortium company through a group company resident outside the UK.

From:
HM Revenue & Customs
Published
10 December 2014

Documents

Corporation Tax: simplifying link company requirements for consortium claims

PDF, 20.1 KB, 2 pages

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Details

This measure removes all requirements relating to the location of the link company, so that relief may flow regardless of where the link company is based.

Published 10 December 2014