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Official guidance
Capital Gains Manual

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

  • 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
  1. Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents
  2. Groups: rebasing: elections out of kink test: takeovers: time limits

CG46395 | Groups: rebasing: elections out of kink test: takeovers: time limits

From HM Revenue & Customs · Capital Gains Manual

There may be cases where groups and their advisers have not appreciated the detailed effects of the rules for elections by companies in groups. They may have assumed that any election made by T after the takeover would cover other members of the former T group. If difficulties arise in such a case it should be sent to Capital Gains Technical Group.

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