INtra group transfer of property(business). Do SchA losses c/f?

Contemplating a transfer of a commercial property from trading sub to dormant parent.  The sub will be struck off in due course.

The property has generated SchA losses (due to capital allowances).

Do these transfer with the property to the parent?

Comments
There are 2 comments. Login or register to view them.

No

gbuckell |

Balancing charge to soak up losses?

David Massey |