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Hi sir,
In VAT group registration it is said that group can chose which companies are to be included..
Does the same condition apply in corporation tax too ?
Regards
SidPS: Your Lectures are Awesome….
Hi Sid
In corporation tax a company is either in a group, 51% or 75%, or it is not in a group – it cannot opt out of the provisions, for example being an associated company or within a 75% group when an asset is transferred intra group this WILL be on a no gain no loss basis.
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