{"id":176163,"date":"2022-10-07T17:18:31","date_gmt":"2022-10-07T16:18:31","guid":{"rendered":"https:\/\/legalvision.co.uk\/?p=176163"},"modified":"2025-07-02T00:38:51","modified_gmt":"2025-07-01T23:38:51","slug":"taxation-intra-group-transfers","status":"publish","type":"post","link":"https:\/\/legalvision.co.uk\/corporations\/taxation-intra-group-transfers\/","title":{"rendered":"An Overview of Taxation for Intra-Group Transfers in England"},"content":{"rendered":"\n

If your business is thinking of making an intra-group transfer as part of a group reorganisation, a vital question is how this will impact your business’ tax liability<\/a>. This article will explain some key legal concepts, such as those in tax law concerning tax liabilities for intra-group transfers<\/a>. As a business owner, it should enable you to identify if two or more group companies form part of the same tax group for tax purposes. You can find more information on the kinds of tax relief arising from certain intra-group transfers in the second article for your business in this series<\/a>. <\/p>\n\n\n\n

Defining Group Companies<\/span><\/h2>\n\n\n\n

Generally, a reference to a group company or business group is a shorthand way of referring to a business comprising two or more individual companies, all of which are usually owned by the same shareholders. <\/span><\/p>\n\n\n\n

Group Reorganisations and Intra-Group Transfers <\/span><\/h2>\n\n\n\n

Intra-group reorganisation refers to one company transferring assets to another group company. These usually arise as part of business disposal or restructuring. It is a group reorganisation, for example, if a manufacturing group transfers its manufactured products to its retail division. <\/span><\/p>\n\n\n\n

ConsultCo Business Group <\/span><\/h3>\n\n\n\n

For example, imagine that <\/span>you are the main shareholder and one of the directors of ConsultCo. ConsultCo has three business divisions: <\/span><\/p>\n\n\n\n