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 686
Tax avoidance etc.
Section 686 prevents the European cross-border merger rules in Chapter 10 from applying where the merger is driven by tax avoidance rather than genuine commercial reasons, and provides a clearance procedure through HMRC.
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.