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Official guidance

Capital Gains Manual

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

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CG47523 · Restrictions: capital losses: outline summary: pooled assets
CG47528 · Restrictions: capital losses: gains from which pre-entry losses deductible
CG47561 · Restrictions: capital losses: identifying pre-entry losses: relevant group
CG47567 · Restrictions: capital losses: identifying pre-entry losses: relevant time
CG47569 · Restrictions: capital losses: identifying pre-entry losses: takeovers
CG47623 · Restrictions: pre-entry loss: time-apportionment: allowable expenditure
CG47625 · Restrictions: pre-entry loss: time-apportionment
CG47626 · Restrictions: pre-entry loss: time-apportionment
CG47630 · Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
CG47661 · Restrictions: pre-entry loss: time-apportionment: reorganisations
CG47688 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47695 · Restrictions: anti-flooding rule: time limit for election
CG47770 · Gains from which pre-entry losses are deductible: introduction
CG47774 · Gains from which pre-entry losses are deductible: multiple company case
CG47820 · Gains on assets held on entry into a group: qualifying corporate bonds
CG47887 · Deduction of pre-entry losses: order of set-off: APs 16/3/93p
CG47987 · Restrictions on setting off capital losses: privatisations

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss restrictions before Finance Act 2011: Contents
Restrictions: pre-entry loss: time-apportionment: allowable expenditure

CG47623 | Restrictions: pre-entry loss: time-apportionment: allowable expenditure

From HM Revenue & Customs · Capital Gains Manual

Content archived, see CG10100