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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.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: capital gains depreciatory transactions within a group Draft clauseapplication/pdf Draft explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published22 Nov 2017

Last updated22 Nov 2017

Organisations

HM Revenue & Customs

Topics

Business taxCorporation TaxCapital Gains Tax

Source

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