Policy paper

Corporation Tax: capital gains depreciatory transactions within a group

This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Corporation Tax: capital gains depreciatory transactions within a group

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Draft clause

PDF, 34.4 KB, 1 page

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Draft explanatory notes

PDF, 212 KB, 2 pages

Details

Changes will be made in Finance Bill 2017-18 to section 176 Taxation of Chargeable Gains Act 1992.

Published 22 November 2017