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F(No.2)B 2010–11: consortium relief

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Changes have been made to the UK’s consortium relief rules to allow consortium relief claims to be made through a link company established anywhere within the European Economic Area (EEA). Also, a new test, based on voting power, has been added to the three existing tests that define in general the amount of available consortium relief, with a further 50% restriction on the amount of consortium relief available in certain tax motivated arrangements where another person takes control of the consortium company away from its members.

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