Finance Bill 2000: What does the relaxation of UK grouping rules mean?

United Kingdom

The Chancellor announced in his last Budget a number of important changes that will affect the taxation of groups of companies. A commentary on the Budget 2000 which included comment on some of the implications for groups was produced in March and can be accessed via the LawNow information archive. The Finance Bill has since been published and a number of issues arise from the detailed provisions.

For further information, please go to LawNow and click on" your latest Information".

Alternatively, please contact Mark Nichols (Tel: 0207 367 2051 E-mail: mbn@cms-cmck.com) or Mike Boutell (Tel: 0207 367 2218 E-mail: mqb @cms-cmck.com)