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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Migration of companies: changing a company's residence: pre-15/3/88

Prior to 15 March 1988 a company was required to obtain Treasury consent to

  • cease to be resident in the UK, or
  • transfer a business to a non-resident.

See CTM34300 onwards for further details and transitional provisions.