Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 437
Tax avoidance etc.
Section 437 prevents the European cross-border merger rules in this Chapter from applying where a merger lacks genuine commercial reasons or is carried out to avoid tax, unless HMRC clearance has been obtained in advance.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.