Views are being sought on the simplification of the capital gains rules for groups of companies.
The document is looking to simplify the rules in three areas: capital losses following a change in ownership, value shifting and depreciatory transactions, and degrouping charges.
Comments should be sent by 30 September 2009 via email or post: Related Companies Simplification Review Team, Room 2/E1, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ.