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CG45400P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents19 entries

  1. CG45400The degrouping charge: introduction
  2. CG45405The degrouping charge: when a charge is triggered, general rule
  3. CG45410The degrouping charge: when a charge is triggered, special rules
  4. CG45415The degrouping charge: how and when a gain or loss accrues, outline
  5. CG45420The degrouping charge: how and when a gain or loss accrues, company leaving a group on a disposal of shares on or after 19 July 2011
  6. CG45421The degrouping charge: HMRC Technical Note on election to apply amended rules from 1 April 2011 instead of 19 July 2011
  7. CG45425The degrouping charge: how and when a gain or loss accrues, company leaving a group before 19 July 2011 or on or after that date otherwise than on a disposal of shares
  8. CG45430The degrouping charge: companies leaving groups on or after 19 July 2011, reduction of charge by claim
  9. CG45435The degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception
  10. CG45440The degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement
  11. CG45445The degrouping charge: anti-avoidance rule for the sub-group exception
  12. CG45450The degrouping charge: value shifting
  13. CG45455The degrouping charge: reallocation within group of degrouping charge
  14. CG45460The degrouping charge: mergers: overview
  15. CG45461The degrouping charge: mergers: handling
  16. CG45462The degrouping charge: mergers: the conditions
  17. CG45463The degrouping charge: mergers: examples
  18. CG45464The degrouping charge: mergers: cash contributions
  19. CG45470The degrouping charge: companies leaving a group before 19 July 2011: roll-over relief