Letter dated 18 November 2004 regarding corporation tax deduction on transfer of a business or a subsidiary

Letter from the Inland Revenue dated 18 November 2004 confirming whether the transferee or the transferor obtains the benefit of the statutory corporation tax deduction under Schedule 23 of the Finance Act 2003 on the transfer of a business or a subsidiary.

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Keywords: Business sale, Corporation tax, Corporation tax deduction, Share sale
Categories: Document archive, Transactions