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 2010 section 179
Cases in which surrendering or claimant company is non-UK resident
Section 179 introduces special rules that apply when either the company surrendering losses or the company claiming group relief is not UK resident, and the equity holders' rights are linked to the non-resident company's UK trading activities.
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.