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 819
European cross-border transfers of business: introduction
Section 819 sets out the introductory conditions that must be met for a tax-neutral transfer of intangible assets to apply when a business is transferred cross-border between companies in the UK and EU member states.
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.