CG45300P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: No gain/no loss transfers in groups: Contents
From HM Revenue & Customs · Capital Gains Manual
Contents11 entries
- CG45300No gain/no loss transfers in groups: outline and history
- CG45305No gain/no loss transfers in groups: the main rule
- CG45310No gain/no loss transfers in groups: non-UK resident companies
- CG45315No gain/no loss transfers in groups: dividends in kind
- CG45320No gain/no loss transfers in groups: exceptions
- CG45325No gain/no loss transfers in groups: part disposals including leases
- CG45355CG groups: transfers by election
- CG45356CG groups: transfers by election, current legislation (gains and losses accruing on or after 21 July 2009)
- CG45357CG groups: transfers by election, frequently asked questions
- CG45358Groups:transfers by election, gains and losses accruing before 21 July 2009
- CG45359Groups: transfers by election involving a non-resident company; gains and losses accruing before 21 July 2009