Tax clearances: transfer of trade or business

This practice note discusses the situations in which UK tax relief may be available for the transfer of a trade or business and the procedure for obtaining HMRC clearance for such transactions.

James Ross and Matthew Herrington, McDermott Will & Emery UK LLP


 

The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area
 

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243295745", "objName" : "Tax clearances transfer of trade or business", "userID" : "2", "objUrl" : "http://us.practicallaw.com/cs/Satellite/us/resource/1-367-3995?q=&qp=&qo=&qe=", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "21735f900:15463efe3d1:c9b", "analyticsSessionCookie" : "21735f900:15463efe3d1:c9c", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }