HM Treasury

Consultations & legislation

Simplification review: Capital gains rules for groups of companies

07 July 2009

Since the Related Companies Simplification Review was announced at the 2007 Pre-Budget Report, dialogue between business and the Government has identified the capital gains rules for groups of companies as an area where simplification would be particularly useful. The Government would like to hear the views of business, as well as those of representative bodies and tax advisers, on the policy options outlined in this discussion document, in order to develop more detailed proposals.

The discussion document is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

Simplification review: capital gains rules for groups of companies – a discussion document (PDF file 587KB)

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