Squires: Tax Planning for Groups of Companies

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Commentary

In this Issue Issue 69 May 2025 The following chapters have been updated: Chapter 2 – The group structure Chapter 3 – Group relief Chapter 4 – Corporate interest restriction Chapter 6 – Taxation of capital gains Chapter 7 – Company reorganisations, reconstructions and partitions Chapter 8 – Stamp duty, stamp duty reserve tax and stamp duty land tax Chapter 10 – Operating overseas Chapter 11 Miscellaneous