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Contents

Official guidance
Capital Gains Manual

CG40200C · Companies and groups of companies

  • CG40200SUBC · The charge to tax, the capital loss anti-avoidance rule and insolvency
  • CG41000C · Particular types of company or organisation
  • CG41700 · Tonnage Tax: shipping companies subject to tonnage tax
  • CG42000C · Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies
  • CG43500 · Capital contributions to companies
  • CG44000 · FOREX: rules applying up to 2002
  • CG44100P · Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies
  • CG45000C · Capital Gains Manual: Companies and Groups of Companies: Groups of companies
  • CG43500P · Capital contributions to companies
  • CG46800 · Value shifting in groups before 2011: outline
  • CG47520 · Restrictions: capital losses: outline summary: general
  • CG48200 · Schedule 7AA TCGA 1992: restrictions on capital losses: background
  1. Capital Gains Manual
  2. Companies and groups of companies: contents

CG40200C | Companies and groups of companies: contents

From HM Revenue & Customs · Capital Gains Manual

Contents12 entries

  1. CG40200SUBCThe charge to tax, the capital loss anti-avoidance rule and insolvency
  2. CG41000CCompanies and groups of companies: particular types of company or organisation: contents
  3. CG41700Tonnage Tax: shipping companies subject to tonnage tax
  4. CG42000CCapital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: contents
  5. CG43500Companies and groups of companies: capital contributions to companies
  6. CG44000FOREX: rules applying up to 2002
  7. CG44100PCapital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents
  8. CG45000CCapital Gains Manual: Companies and Groups of Companies: Groups of companies: contents
  9. CG43500PCompanies and groups of companies: capital contributions to companies: contents
  10. CG46800Value shifting in groups before 2011: outline
  11. CG47520Restrictions: capital losses: outline summary: general
  12. CG48200Schedule 7AA TCGA 1992: restrictions on capital losses: background
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