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CG47400P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss streaming from Finance Act 2011: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents14 entries

  1. CG47400Restrictions on use of capital losses: overview
  2. CG47405Capital loss streaming from 19 July 2011: outline of legislation
  3. CG47410Capital loss streaming from 19 July 2011: when loss streaming applies
  4. CG47415Capital loss streaming from 19 July 2011: realised losses: share reorganisations and insurance companies
  5. CG47420Capital loss streaming from 19 July 2011: group takeovers
  6. CG47425Capital loss streaming from 19 July 2011: order of set off of losses
  7. CG47430Capital loss streaming from 19 July 2011: set off of restricted losses: (i) individual company joining a group
  8. CG47435Capital loss streaming from 19 July 2011: set off of restricted losses: (ii) more than one company joining a group together
  9. CG47440Capital loss streaming from 19 July 2011: pooled or merged assets
  10. CG47445Capital loss streaming from 19 July 2011: qualifying corporate bonds
  11. CG47450Capital loss streaming from 19 July 2011: change in the nature of a trade or business
  12. CG47455Capital loss streaming from 19 July 2011: losses on assets appropriated as trading stock
  13. CG47460Capital loss streaming from 19 July 2011: public sector transfers
  14. CG47465Capital loss streaming from 19 July 2011: company changing group on a no gain/no loss transfer