Gains group
In this lesson, you'll learn how gains groups work in UK corporation tax and why they matter for managing group company disposals.
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In this lesson
- 0:00 Gains groups: ownership structure and requirements
- 0:41 Benefits of gains group membership
- 1:08 Non-UK companies in gains groups
- 2:08 Degrouping charges: when they arise
- 3:15 Calculating degrouping charge liability
About this lesson
A gains group requires at least 75% ownership links between connected companies, allowing assets to transfer at no gain or loss and enabling tax-efficient reallocation of gains across the group. You'll also explore the degrouping charge—a key Advanced Taxation concept that applies when a company leaves the group within six years of receiving a transferred asset—and how to calculate and potentially eliminate this charge through substantial shareholding exemption or gain reallocation to other group members.
Duration: 5m
Transcript
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