Growth, performance and strategy in 400 UK holding companies

Hood, N. and Young, S. (1975) Growth, performance and strategy in 400 UK holding companies. Management Decision, 13(5), pp. 304-315. (doi:10.1108/eb001084)

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Publisher's URL: http://dx.doi.org/10.1108/eb001084

Abstract

This paper sets out to examine some of the performance characteristics of holding companies in the UK in the years 1964–1973. It is difficult to define precisely the unique characteristics of a holding company, but our concern in this article is with controlling British holding companies who own at least 51% of the equity of their principal subsidiaries and whose activities are primarily in manufacturing industry. All the companies in this study are registered as holding companies and as such attract particular tax advantages in such areas as group relief; asset transfer between parent or subsidiaries; and “rollover relief” for capital gains tax purposes.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Young, Professor Stephen
Authors: Hood, N., and Young, S.
College/School:College of Social Sciences > Adam Smith Business School > Management
Journal Name:Management Decision
ISSN:0025-1747

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