Statutory demergers: tax

A practice note on the tax treatment of exempt distributions (direct and three-cornered distributions falling within sections 1073 to 1099 of the Corporation Tax Act 2010), known as "statutory demergers".

NOTE: This resource is being reviewed in light of the draft Finance Bill 2016 legislation published on 9 December 2015. For more information, see Draft Finance Bill 2016 legislation: key business tax measures.

Practical Law Tax, based on material by Sue Crawford, Wiggin LLP


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