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Contents

Official guidance

Capital Gains Manual

CG40200C · Companies and groups of companies

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CG40200SUBC · The charge to tax, the capital loss anti-avoidance rule and insolvency
CG41000C · Particular types of company or organisation
CG41700 · Tonnage Tax: shipping companies subject to tonnage tax
CG42000C · Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies
CG43500 · Capital contributions to companies
CG44000 · FOREX: rules applying up to 2002
CG44100P · Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies
CG45000C · Capital Gains Manual: Companies and Groups of Companies: Groups of companies
CG43500P · Capital contributions to companies
CG46800 · Value shifting in groups before 2011: outline
CG47520 · Restrictions: capital losses: outline summary: general
CG48200 · Schedule 7AA TCGA 1992: restrictions on capital losses: background

Companies and groups of companies: contents
Restrictions: capital losses: outline summary: general

CG47520 | Restrictions: capital losses: outline summary: general

From HM Revenue & Customs · Capital Gains Manual

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