This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Group share exchanges: introduction


TCGA92/S171 (3)

These instructions deal with share exchanges within groups. They cover in particular the decision in Westcott v Woolcombers Ltd (60TC575) and the reversal of that decision (for share exchanges on or after 15 March 1988) by TCGA92/S171 (3).