Policy paper
Corporation Tax: simplifying link company requirements for consortium claims July 2015
This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.
Documents
Details
This measure removes all requirements relating to the location of the ‘link company� so that relief may flow regardless of where the link company is based. It makes the tax system simpler by removing any difference in treatment of consortium ‘link companies� based in the UK and other jurisdictions.
Updates to this page
Published 8 July 2015