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 357YN
Migration of company with claim to restitution interest
Section 357YN is an anti-avoidance provision that ensures a company which migrated its tax residence away from the UK cannot escape the restitution interest tax charge where the migration was motivated by a desire to obtain a tax advantage.
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.