my understanding is that it is possible to shift freehold property between members of the same group thus avoiding SDLT (FA03/SCH7/PART1) and any capital gains (TCGA92/S171(1)).
if a company that held two commercial properties created a group and transferred one of the properties to the subsidiary (this transfer would take place for a genuine commercial reason), If the owner wanted to split the group at a later date, (citing reorganisation relief vis a vis TCGA92/S126 - TCGA92/S131) what would HMRC consider to be an acceptable timeframe between the creation of the group structure and the separation of the group? or would HMRC consider this contrived simply to avoid CGT and SDLT on the group creation?
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