This guidance note covers rules applicable to companies who are in a group for capital gains purposes. For more information on the definition of a gains group, and an overview of the consequences, see the Group gains guidance note.

As well as the capital gains degrouping rules there are rules linked to clawback provisions in relation to exempt group transfers for Stamp Duty and Stamp Duty Land Tax.

Please note that changes to the corporate gains rules for groups of companies were made by Finance Act 2011. The measures mainly aimed to simplify the tax treatment of chargeable gains for corporate groups, with changes to degrouping charges, SSE and the repeal of certain measures now considered redundant. See below for details.

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