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 711
Conditions relating to company's trade or business
Section 711 sets out three conditions relating to a company's trade or business, at least one of which must be met before HMRC can recover unpaid corporation tax from a company following a change in ownership under section 710.
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.