CG63540 - Investors바카라 사이트™ Relief: Trading Company
TCGA92/S169VV
For the purposes of IR, a 바카라 사이트śtrading company바카라 사이트ť and 바카라 사이트śthe holding company of a trading group바카라 사이트ť have the same meaning as in s165A (see CG64055).
A company is not regarded as ceasing to be a trading company or a holding company of a trading group merely because the company (or any subsidiaries) are in administration or receivership or where a resolution has been passed or an order made for the winding up of the company (or any subsidiaries). This only applies where the above events are for genuine commercial reasons and not where it is part of a scheme or arrangement where the main purpose is to avoid tax.
See CG63500 for a general description of the relief and the layout of the guidance.