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CTM06000 | Corporation Tax: company reconstructions: contents

From HM Revenue & Customs · Company Taxation Manual

Contents17 entries

  1. CTM06005Corporation Tax: company reconstructions: without change in ownership - general
  2. CTM06010Corporation Tax: company reconstructions: common ownership
  3. CTM06020Corporation Tax: company reconstructions: tests of ownership
  4. CTM06030Corporation Tax: company reconstructions: beneficial ownership
  5. CTM06060Corporation Tax: company reconstructions: transfers of trade
  6. CTM06065Corporation tax: company reconstructions: transfers of trade: without change in ownership - terminal losses
  7. CTM06070Corporation Tax: company reconstructions: without change in ownership - later events
  8. CTM06110Corporation Tax: company reconstructions: without change in ownership - effects
  9. CTM06120Corporation Tax: company reconstructions: loss streaming
  10. CTM06130Corporation Tax: company reconstructions: apportionment of profits and losses
  11. CTM06200Corporation Tax: company reconstructions: arrangements for transfer of leasing contracts
  12. CTM06210Corporation Tax: company reconstructions: avoidance
  13. CTM06250Corporation Tax: company reconstructions: relevant liabilities restriction - introduction
  14. CTM06260Corporation Tax: company reconstructions: relevant liabilities restriction - particular aspects
  15. CTM06270Corporation Tax: company reconstructions: relevant liabilities restriction - details
  16. CTM06280Corporation Tax: company reconstructions: relevant liabilities restriction - examples
  17. CTM06290Corporation tax: company reconstructions: EU Tax Merger Directive