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HMRC internal manual

Business Income Manual

Transactions in land: Clearance applications: Multiple applications in relation to the same transaction

S770 Income Tax Act 2007, S831 Corporation Tax Act 2010

This guidance applies only if you are an officer authorised to deal with clearance applications (see BIM60395).

It may be that other parties to the transaction also make applications for clearance that the transactions in land provisions do not apply. For example, this may be relevant when different shareholders dispose of their shares in the same company.

It is important to be consistent with all clearance applications received in relation to the same transaction. Wherever there are applications from more than one party to the same transaction these should not be considered in isolation.