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Official guidance

Capital Gains Manual

CG45000C · Companies and groups of companies: groups of companies

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CG45000P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Capital Gains Groups: general
CG45100P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The capital gains definition of a group of companies
CG45300P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: No gain/no loss transfers in groups
CG45400P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge
CG45550P · Company reorganisations
CG45900P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects
CG46500P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Depreciatory transactions
CG46800 · Value shifting in groups before 2011: outline
CG47000P · Restrictions on losses: introduction
CG47020P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-loss buying rules in Finance Act 2006
CG47320P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-gain buying rules in Finance Act 2006
CG47400P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: 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 · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting rule from Finance Act 2011
CG46800P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting in groups before Finance Act 2011
CG47520P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss restrictions before Finance Act 2011
CG48200P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006

Capital Gains Manual
Companies and groups of companies: groups of companies: contents

CG47800 | Gains on assets held on entry into a group: pooled or merged assets

From HM Revenue & Customs · Capital Gains Manual

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