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 827
Claims to postpone charge on transfer
Section 827 sets out when a UK resident company can claim to postpone a corporation tax charge on intangible fixed assets when it transfers a trade carried on overseas to a non-UK resident company.
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.