SolvedCG46500P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Depreciatory transactions: Contents
From HM Revenue & Customs · Capital Gains Manual
Contents9 entries
- CG46500Depreciatory transactions: outline
- CG46510Depreciatory transactions: the issue being addressed
- CG46520Depreciatory transactions: when the rule applies
- CG46530Depreciatory transactions: types of depreciatory transaction
- CG46540Depreciatory transactions: distributions out of post acquisition profits
- CG46550Depreciatory transactions: material reduction in value
- CG46560Depreciatory transactions: method of adjustment
- CG46570Depreciatory transactions: compensating adjustments
- CG46580Depreciatory transactions: dividend stripping in respect of 10% holdings