IHTM10526 - Part 5A (the transfer): question 5 (associated companies)

This question is aimed at finding out whether associated operations (IHTM14821) may be in point. The taxpayers are supposed to notify us if the transfer is connected with another transfer or transfers that

• affect the same property, or
• form a chain of linked operations.

They should also tell us full details of the other transfer or transfers or the reference under which the other transfer has been disclosed.

You will often find that this question has not been answered ‘Yes’ even if there are associated operations. You should refer any case where you believe that there may be associated operations to Technical.