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Official guidance

Capital Gains Manual

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

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CG45900 · Groups: appropriations to and from trading stock: outline
CG45902 · Groups: appropriations to and from trading stock: insurance companies
CG45905 · Groups: appropriations to trading stock
CG45910 · Groups: appropriations from trading stock
CG45920 · Companies and Groups of Companies: Groups of companies: Particular Aspects: loss restriction by reference to capital allowances
CG45921 · Groups: loss restriction by reference to capital allowances
CG45922 · Groups: loss restriction by reference to capital allowances
CG45923 · Groups: loss restriction by reference to capital allowances
CG45930 · Groups: business asset roll-over relief, background
CG45932 · Groups: business asset roll-over relief: the single group trade rule
CG45943 · Groups: business asset roll-over relief: asset owned by non-trading company
CG45945 · Groups: business asset roll-over relief: depreciating assets
CG45948 · Groups: business asset roll-over relief: the same person rule (1), the general rule
CG45949 · Groups: business asset roll-over relief: the same person rule (2), no need to be members at same time
CG45950 · Groups: business asset roll-over relief: the same person rule (3), takeovers
CG45953 · Groups: business asset roll-over relief: no-gain/no-loss acquisitions do not qualify for relief
CG45965 · Groups: modification of compulsory purchase roll-over relief rules
CG45970 · Groups: alternative tax collection rights
CG45973 · Groups: alternative collection rights: from 1 April 2000
CG46100 · Groups: indexation
CG46101 · Groups: indexation on no gain/no loss disposals: general
CG46110 · Groups: indexation on no gain, no loss disposals: assets held on 31/3/82
CG46120 · Groups: restriction of indexation allowance: outline
CG46130 · Groups: restriction of indexation allowance: debts on a security
CG46131 · Groups: indexation allowance restriction: redeemable preference shares
CG46132 · Groups: indexation allowance restriction: not redeemable preference shares
CG46140 · Groups: indexation allowance restriction: definitions
CG46150 · Groups: indexation allowance restriction: debts on a security
CG46165 · Groups: indexation allowance restriction: redeemable preference shares
CG46180 · Groups: indexation allowance restriction: not redeemable preference shares
CG46195 · Groups: indexation allowance restriction: share reorganisations
CG46210 · Groups: indexation allowance restriction: no gain/no loss disposals
CG46220 · Groups: indexation allowance restriction: just/reasonable: preference shares
CG46221 · Groups: indexation allowance restriction: just/reasonable: ordinary shares
CG46300 · Groups: rebasing
CG46305 · Groups: rebasing: no gain, no loss disposals after 31 March 1982
CG46320 · Groups: rebasing: no gain/no loss disposals on or after 6/4/88
CG46330 · Groups: rebasing: no gain, no loss disposals: elections out of kink test
CG46350 · Groups: rebasing: deferred charges
CG46360 · Groups: rebasing: group elections out of the kink test
CG46361 · Groups: rebasing: group elections out of the kink test: general
CG46362 · Groups: rebasing: group elections out of the kink test: time limits
CG46363 · Groups: rebasing: group elections out of the kink test: groups of companies
CG46364 · Groups: rebasing: elections out of kink test: companies joining/leaving group
CG46365 · Groups: rebasing: elections out of kink test: relevant time
CG46366 · Groups: rebasing: elections out of kink test: outgoing company
CG46367 · Groups: rebasing: elections out of kink test: incoming company
CG46368 · Groups: rebasing: elections out of kink test: no group election
CG46369 · Groups: rebasing: elections out of kink test: joining after relevant time
CG46370 · Groups: rebasing: elections out of kink test: first disposal
CG46373 · Groups: rebasing: elections out of kink test: time limit: subsidiary co
CG46374 · Groups: rebasing: elections out of kink test: late elections
CG46375 · Groups: rebasing: elections out of kink test: company joining/leaving
CG46390 · Groups: rebasing: elections out of kink test: company takeovers
CG46391 · Groups: rebasing: elections out of kink test: takeover
CG46392 · Groups: rebasing: elections out of kink test: takeover
CG46395 · Groups: rebasing: elections out of kink test: takeovers: time limits
CG45971 · Groups: alternative tax collection rights
CG45972 · Groups: alternative tax collection rights
CG46111 · Groups: indexation on no gain/loss disposals: assets held on 31/3/82
CG46112 · Groups: indexation on no gain/loss disposals: assets held on 31/3/82
CG46113 · Groups: indexation on no gain/loss disposals: assets held on 31/3/82
CG46121 · Groups: restriction of indexation allowance: outline
CG46122 · Groups: restriction of indexation allowance: outline
CG46123 · Groups: restriction of indexation allowance: outline
CG46124 · Groups: restriction of indexation allowance: outline
CG46151 · Groups: indexation allowance restriction: debts on a security
CG46152 · Groups: indexation allowance restriction: debts on a security
CG46153 · Groups: indexation allowance restriction: debts on a security
CG46154 · Groups: indexation allowance restriction: debts on a security
CG46155 · Groups: indexation allowance restriction: debts on a security
CG46166 · Groups: indexation allowance restriction: redeemable preference shares
CG46167 · Groups: indexation allowance restriction: redeemable preference shares
CG46168 · Groups: indexation allowance restriction: redeemable preference shares
CG46169 · Groups: indexation allowance. restriction: redeemable preference shares
CG46181 · Groups: indexation allowance restriction: not redeemable preference shares
CG46182 · Groups: indexation allowance restriction: not redeemable preference shares
CG46183 · Groups: indexation allowance restriction: not redeemable preference shares
CG46196 · Groups: indexation allowance restriction: share reorganisations
CG46197 · Groups: indexation allowance restriction: share reorganisations
CG46198 · Groups: indexation allowance restriction: share reorganisations
CG46301 · Groups: rebasing
CG46306 · Groups: rebasing: no gain/no loss disposals after 31/3/82
CG46331 · Groups: rebasing: No gain/no loss disposals: elections out of kink test
CG46371 · Groups: rebasing: elections out of kink test: 1st disposal
CG46372 · Groups: rebasing: elections out of kink test: 1st disposal

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

CG46372 | Groups: rebasing: elections out of kink test: 1st disposal

From HM Revenue & Customs · Capital Gains Manual

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