Skip to content

Contents

Official guidance

Capital Gains Manual

CG45000C · Capital Gains Manual: Companies and Groups of Companies: Groups of companies

Find in this level

CG45000P · Capital Gains Groups: general
CG45100P · The capital gains definition of a group of companies
CG45300P · No gain/no loss transfers in groups
CG45400P · The degrouping charge
CG45550P · Company reorganisations
CG45900P · Groups: Particular Aspects
CG46500P · Depreciatory transactions
CG47000P · Restrictions on losses: introduction
CG47020P · Anti-loss buying rules in Finance Act 2006
CG47320P · Anti-gain buying rules in Finance Act 2006
CG47400P · Loss streaming from Finance Act 2011
CG47664 · Restrictions: pre-entry loss: time-apportionment: additional consideration
CG47681 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47687 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47689 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47800 · Gains on assets held on entry into a group: pooled or merged assets
CG47840 · Gains from which pre-entry losses are deductible: change in trade
CG47941 · Groups to which loss set-off restrictions apply: connected groups
CG48500P · Value shifting rule from Finance Act 2011
CG46800P · Value shifting in groups before Finance Act 2011
CG47520P · Loss restrictions before Finance Act 2011
CG48200P · Gain buying rules, abolished in Finance Act 2006

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: contents
Restrictions: pre-entry loss: anti-flooding rule for pooled assets

CG47687 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets

From HM Revenue & Customs · Capital Gains Manual

This page has been archived.