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CG47520P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss restrictions before Finance Act 2011: Contents

From HM Revenue & Customs · Capital Gains Manual

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Contents17 entries

  1. CG47523Restrictions: capital losses: outline summary: pooled assets
  2. CG47528Restrictions: capital losses: gains from which pre-entry losses deductible
  3. CG47561Restrictions: capital losses: identifying pre-entry losses: relevant group
  4. CG47567Restrictions: capital losses: identifying pre-entry losses: relevant time
  5. CG47569Restrictions: capital losses: identifying pre-entry losses: takeovers
  6. CG47623Restrictions: pre-entry loss: time-apportionment: allowable expenditure
  7. CG47625Restrictions: pre-entry loss: time-apportionment
  8. CG47626Restrictions: pre-entry loss: time-apportionment
  9. CG47630Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
  10. CG47661Restrictions: pre-entry loss: time-apportionment: reorganisations
  11. CG47688Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  12. CG47695Restrictions: anti-flooding rule: time limit for election
  13. CG47770Gains from which pre-entry losses are deductible: introduction
  14. CG47774Gains from which pre-entry losses are deductible: multiple company case
  15. CG47820Gains on assets held on entry into a group: qualifying corporate bonds
  16. CG47887Deduction of pre-entry losses: order of set-off: APs 16/3/93p
  17. CG47987Restrictions on setting off capital losses: privatisations