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CG45900P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents86 entries

  1. CG45900Groups: appropriations to and from trading stock: outline
  2. CG45902Groups: appropriations to and from trading stock: insurance companies
  3. CG45905Groups: appropriations to trading stock
  4. CG45910Groups: appropriations from trading stock
  5. CG45920Companies and Groups of Companies: Groups of companies: Particular Aspects: loss restriction by reference to capital allowances
  6. CG45921Groups: loss restriction by reference to capital allowances
  7. CG45922Groups: loss restriction by reference to capital allowances
  8. CG45923Groups: loss restriction by reference to capital allowances
  9. CG45930Groups: business asset roll-over relief, background
  10. CG45932Groups: business asset roll-over relief: the single group trade rule
  11. CG45943Groups: business asset roll-over relief: asset owned by non-trading company
  12. CG45945Groups: business asset roll-over relief: depreciating assets
  13. CG45948Groups: business asset roll-over relief: the same person rule (1), the general rule
  14. CG45949Groups: business asset roll-over relief: the same person rule (2), no need to be members at same time
  15. CG45950Groups: business asset roll-over relief: the same person rule (3), takeovers
  16. CG45953Groups: business asset roll-over relief: no-gain/no-loss acquisitions do not qualify for relief
  17. CG45965Groups: modification of compulsory purchase roll-over relief rules
  18. CG45970Groups: alternative tax collection rights
  19. CG45973Groups: alternative collection rights: from 1 April 2000
  20. CG46100Groups: indexation
  21. CG46101Groups: indexation on no gain/no loss disposals: general
  22. CG46110Groups: indexation on no gain, no loss disposals: assets held on 31/3/82
  23. CG46120Groups: restriction of indexation allowance: outline
  24. CG46130Groups: restriction of indexation allowance: debts on a security
  25. CG46131Groups: indexation allowance restriction: redeemable preference shares
  26. CG46132Groups: indexation allowance restriction: not redeemable preference shares
  27. CG46140Groups: indexation allowance restriction: definitions
  28. CG46150Groups: indexation allowance restriction: debts on a security
  29. CG46165Groups: indexation allowance restriction: redeemable preference shares
  30. CG46180Groups: indexation allowance restriction: not redeemable preference shares
  31. CG46195Groups: indexation allowance restriction: share reorganisations
  32. CG46210Groups: indexation allowance restriction: no gain/no loss disposals
  33. CG46220Groups: indexation allowance restriction: just/reasonable: preference shares
  34. CG46221Groups: indexation allowance restriction: just/reasonable: ordinary shares
  35. CG46300Groups: rebasing
  36. CG46305Groups: rebasing: no gain, no loss disposals after 31 March 1982
  37. CG46320Groups: rebasing: no gain/no loss disposals on or after 6/4/88
  38. CG46330Groups: rebasing: no gain, no loss disposals: elections out of kink test
  39. CG46350Groups: rebasing: deferred charges
  40. CG46360Groups: rebasing: group elections out of the kink test
  41. CG46361Groups: rebasing: group elections out of the kink test: general
  42. CG46362Groups: rebasing: group elections out of the kink test: time limits
  43. CG46363Groups: rebasing: group elections out of the kink test: groups of companies
  44. CG46364Groups: rebasing: elections out of kink test: companies joining/leaving group
  45. CG46365Groups: rebasing: elections out of kink test: relevant time
  46. CG46366Groups: rebasing: elections out of kink test: outgoing company
  47. CG46367Groups: rebasing: elections out of kink test: incoming company
  48. CG46368Groups: rebasing: elections out of kink test: no group election
  49. CG46369Groups: rebasing: elections out of kink test: joining after relevant time
  50. CG46370Groups: rebasing: elections out of kink test: first disposal
  51. CG46373Groups: rebasing: elections out of kink test: time limit: subsidiary co
  52. CG46374Groups: rebasing: elections out of kink test: late elections
  53. CG46375Groups: rebasing: elections out of kink test: company joining/leaving
  54. CG46390Groups: rebasing: elections out of kink test: company takeovers
  55. CG46391Groups: rebasing: elections out of kink test: takeover
  56. CG46392Groups: rebasing: elections out of kink test: takeover
  57. CG46395Groups: rebasing: elections out of kink test: takeovers: time limits
  58. CG45971Groups: alternative tax collection rights
  59. CG45972Groups: alternative tax collection rights
  60. CG46111Groups: indexation on no gain/loss disposals: assets held on 31/3/82
  61. CG46112Groups: indexation on no gain/loss disposals: assets held on 31/3/82
  62. CG46113Groups: indexation on no gain/loss disposals: assets held on 31/3/82
  63. CG46121Groups: restriction of indexation allowance: outline
  64. CG46122Groups: restriction of indexation allowance: outline
  65. CG46123Groups: restriction of indexation allowance: outline
  66. CG46124Groups: restriction of indexation allowance: outline
  67. CG46151Groups: indexation allowance restriction: debts on a security
  68. CG46152Groups: indexation allowance restriction: debts on a security
  69. CG46153Groups: indexation allowance restriction: debts on a security
  70. CG46154Groups: indexation allowance restriction: debts on a security
  71. CG46155Groups: indexation allowance restriction: debts on a security
  72. CG46166Groups: indexation allowance restriction: redeemable preference shares
  73. CG46167Groups: indexation allowance restriction: redeemable preference shares
  74. CG46168Groups: indexation allowance restriction: redeemable preference shares
  75. CG46169Groups: indexation allowance. restriction: redeemable preference shares
  76. CG46181Groups: indexation allowance restriction: not redeemable preference shares
  77. CG46182Groups: indexation allowance restriction: not redeemable preference shares
  78. CG46183Groups: indexation allowance restriction: not redeemable preference shares
  79. CG46196Groups: indexation allowance restriction: share reorganisations
  80. CG46197Groups: indexation allowance restriction: share reorganisations
  81. CG46198Groups: indexation allowance restriction: share reorganisations
  82. CG46301Groups: rebasing
  83. CG46306Groups: rebasing: no gain/no loss disposals after 31/3/82
  84. CG46331Groups: rebasing: No gain/no loss disposals: elections out of kink test
  85. CG46371Groups: rebasing: elections out of kink test: 1st disposal
  86. CG46372Groups: rebasing: elections out of kink test: 1st disposal