Policy paper
Corporation Tax: simplifying link company requirements for consortium claims July 2015
This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.
Documents
Details
This measure removes all requirements relating to the location of the ‘link company’ so that relief may flow regardless of where the link company is based. It makes the tax system simpler by removing any difference in treatment of consortium ‘link companies’ based in the UK and other jurisdictions.
Updates to this page
Published 8 July 2015