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S707 ICTA 1988 clearance
That rather depends on whether there is any 'tax advantage' in the way the sale is structured. EG - if the sale is to a connected company, then there may well be a tax advantage, and s707 clearance would be advisable. Likewise, if any other of the circumstances in s704 are relevant, you should go for clearance. Otherwise, there is little point, unless you are still worried about the circumstances in s704.
