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Hi. If a holding company has CGT losses available to utilise and a 100% subsidiary (for many years) has a property that will achieve a taxable gain on disposal, must the property be firstly transferred within the group to the holding company before disposal for those losses to be utilised? If so, is there no CGT or Stamp Duty liabilities arising on that transfer? Thanks

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Asked on 11 June 2016 10:42 pm