Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 297
Exemption from consolidation: size of group
Section 297 provides an exemption from the requirement to prepare consolidated (group) financial statements where the group is sufficiently small, subject to certain conditions and exclusions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.