CG45100P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The capital gains definition of a group of companies: Contents
From HM Revenue & Customs · Capital Gains Manual
Contents9 entries
- CG45100Capital gains group definition: introduction and outline of guidance
- CG45105Capital gains group definition: meaning of “company”
- CG45110Capital gains group definition: what is a group?
- CG45115Capital gains group definition: 51% ownership - modification of corporation tax rules
- CG45120Capital gains group definition: prevention of multiple group membership
- CG45125Capital gains group definition: prevention of multiple group membership - the tiebreaker rules
- CG45130Capital gains group definition: group continuity following takeover
- CG45135Capital gains group definition: winding-up and administration
- CG45140Capital gains group definition: nationalised industries