Groups of companies: tax

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

Tax legislation gives special tax treatment to certain transactions between group company members, such as group and consortium relief and relief for chargeable gains groups. This note considers that treatment. The stamp duty, stamp duty land tax and value added tax position of group companies is also considered.

Tony Beare and Tom Jarvis, Slaughter and May

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Resource ID: 6-107-3728
Products: PLC UK Corporate, PLC UK Finance, PLC UK Law Department, PLC UK Public Sector, PLC UK Restructuring and Insolvency, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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