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CG45550P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Company reorganisations: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents53 entries

  1. CG45550Group share exchanges: interaction with the no gain/no loss rule
  2. CG45620Demergers
  3. CG45630Schemes of reconstruction or amalgamation
  4. CG45650Domestication
  5. CG45660Outward domestication: deferral of capital gains charge
  6. CG45670Outward domestication: recovery of deferred charge
  7. CG45680Outward domestication: disposals that do not cause recovery of the deferred charge
  8. CG45700European Union Directives and Regulations
  9. CG45701ETMD: general principles
  10. CG45702ETMD: transfer of a UK business: main conditions (1)
  11. CG45703ETMD: division of a UK business: introduction and main conditions (2)
  12. CG45704ETMD: division of a UK business: main conditions for section 140A to apply (3)
  13. CG45705ETMD: transfer or division of a UK business: main conditions for section 140A to apply
  14. CG45706ETMD: merger leaving assets within the UK charge: scope of section 140E
  15. CG45707ETMD: merger to form a Societas Europaea or SE
  16. CG45708ETMD: merger to form a European Cooperative Society or SCE
  17. CG45709ETMD: other mergers within the scope of the ETMD
  18. CG45710ETMD: main conditions for section 140E to apply
  19. CG45711ETMD: the effect of section 140E
  20. CG45712ETMD: definitions of certain terms within section 140E
  21. CG45713ETMD: transfer of a non - UK business: main conditions
  22. CG45714ETMD: division of a non - UK business: main conditions
  23. CG45715ETMD: the effect of section 140C
  24. CG45716ETMD: merger of a non - UK business: main conditions
  25. CG45717ETMD: the effect of section 140F
  26. CG45718ETMD: securities issued on a transaction with the ETMD
  27. CG45719ETMD: securities issued on a partial division of a business: main conditions
  28. CG45720ETMD: securities issued on a merger: main conditions
  29. CG45721ETMD: disapplication of sections 24 and 122 where a subsidiary merges with its parent
  30. CG45722ETMD: transparent entities: general background
  31. CG45723ETMD: transparent entities: general approach
  32. CG45724ETMD: transparent entities: share exchanges
  33. CG45725ETMD: transparent entities: division of business or transfer of assets
  34. CG45726ETMD: transparent entities: division of business or transfer of assets: - the effect of Section 140I
  35. CG45727ETMD: transparent entities: mergers
  36. CG45728ETMD: transparent entities: taxation after transfer of part of a business or a merger
  37. CG45729ETMD: transparent entities: taxation after transfer of part of a business or a merger: conditions within section 140K
  38. CG45730ETMD: general definitions applicable to sections 140A -K
  39. CG45731ETMD: anti avoidance provisions
  40. CG45732ETMD: anti avoidance provisions: clearance procedure
  41. CG45733ETMD: consequential amendments within TCGA 1992
  42. CG45734ETMD: consequential amendments within TCGA 1992: - section 140
  43. CG45735ETMD: consequential amendments within TCGA 1992: section 154
  44. CG45736ETMD: consequential amendments within TCGA 1992: - section 154 and groups
  45. CG45737ETMD: consequential amendments within TCGA 1992: - section 116
  46. CG45738ETMD: consequential amendments within TCGA 1992: - section 179 assets other than shares
  47. CG45739ETMD: consequential amendments within TCGA 1992: - section 179 shares
  48. CG45740ETMD: consequential amendments within TCGA 1992: - section 170
  49. CG45741ETMD: consequential amendments within TCGA 1992: - Sch 7A background
  50. CG45742ETMD: consequential amendments within TCGA 1992: - Sch 7A and mergers to form SEs
  51. CG45750Privatisations
  52. CG45751Harbour authorities
  53. CG45554Group share exchanges: share exchanges