Corporation tax

Can an Unincorporated Association be transferred into an existing Private Ltd Company and if so would corporation tax be paid on the land and buildings transferred?

Hi David Kendall,

Any gain would arise on the unincorporated association as they are disposing of the land and buildings.
Because the land will be disposed of to a connected party, you will need to obtain a professional valuation so that you can calulate the gain.
This will need to be declared on the tax return for the unincorporated association. 

Thank you.