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?

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gbuckell |
gbuckell's picture

Balancing charge to soak up losses?

David Massey |