Groups of companies: tax
Tax legislation gives special tax treatment to certain transactions between group company members, such as group and consortium relief and relief for chargeable gains groups. This note considers that treatment. The stamp duty, stamp duty land tax and value added tax position of group companies is also considered.
NOTE: This resource is being reviewed in light of the 2014 Budget. For more information, see Legal update, 2014 Budget: key business tax announcements.