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TAXguide 22/17: TAAR very much: reconstructions and winding up

Archived content

This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 07 December 2017
  • Archived on: 01 January 2019

In TAXguide 22/17, Pete Miller answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘TAAR very much reconstructions and winding up’’, broadcast on 1 December 2017. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 22/17

Tax Faculty members can download this guidance in full.


Questions asked include:

  • Does the legislation apply to special purpose vehicles?
  • Will the rules apply if there is a capital gains tax advantage?
  • Will the TAAR apply if a company which existed prior to 1 April 2016 is liquidated?