Speed Read: On 22 February 2010, HM Treasury and HMRC jointly published a consultation document (available on the HM Treasury website) containing simplification proposals for chargeable gains of corporate groups. We explain the proposed changes to rules on value shifting, degrouping charges and capital losses. We also examine the process that led to this consultation document, as an example of how the Government is keen to seek input from business and professional advisers in the policy development process.
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