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Money

Policy papers and consultations

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  • Replacement of business assets in groups of companies.

  • Non-resident company: Taxation of Chargeable Gains Act 1992 section 13.

  • Pools, etc syndicates.

  • Charities.

  • Partial disclaimers of residue.

  • Close companies-group transfers.

  • Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.