Policy paper
Deferral of Corporation Tax payments on EU group asset transfers
This measure deals with the deferral of Corporation Tax payments in certain circumstances for EU group asset transfers.
Documents
Details
This change is effective immediately. It is intended to remove uncertainty about the compatibility of EU law with the UK rules for taxing gains realised on the transfer of assets within a group of companies.
Updates to this page
Published 11 July 2019
Last updated 11 March 2020
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Updated following Budget 2020
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First published.