SolvedCrossheading Transfers treated as being at market value
From legislation.gov.uk
Contents
- Section 845 Transfer between company and related party treated as at market value
- Section 846 Transfers where provision subject to transfer pricing but section 147(3) or (5) does not apply
- Section 847 Transfers involving other taxes
- Section 848 Tax-neutral transfers
- Section 848A Assets held for purposes of exempt foreign permanent establishments
- Section 849 Transfers involving gifts of business assets
- Section 849A Disincorporation relief: transfer values for post-FA 2002 goodwill