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End to avoidance of tax on business assets transferred to overseas company
Practical Law UK Legal Update 6-501-1887 (Approx. 3 pages)
End to avoidance of tax on business assets transferred to overseas company
by PLC Tax
| Published on 15 Jan 2010 • England, Wales |
A legal update on the ministerial statement and draft legislation, released on 6 January 2010, in relation to the bringing into charge of gains deferred when an overseas permanent establishment of a UK resident company is incorporated.