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Contents

Official guidance

Company Taxation Manual

CTM06300 · Corporation Tax: loss-buying

Find in this level

CTM06305 · Introduction
CTM06310 · Identifying cases
CTM06320 · Advising taxpayers
CTM06340 · Change in ownership
CTM06350 · Groups of companies
CTM06355 · Change in ultimate parent
CTM06370 · Major change in nature or conduct of a trade
CTM06380 · SP10/91
CTM06390 · Trading activities becoming small or negligible
CTM06400 · Company reconstructions
CTM06420 · Accounting period in which change of ownership occurs
CTM06430 · Capital allowances
CTM06450 · Profit-buying

Corporation Tax
Corporation Tax: loss-buying: contents

CTM06300 | Corporation Tax: loss-buying: contents

From HM Revenue & Customs · Company Taxation Manual

Contents13 entries

CTM06305Corporation Tax: loss-buying: introduction
CTM06310Corporation Tax: loss-buying: identifying cases
CTM06320Corporation Tax: loss-buying: advising taxpayers
CTM06340Corporation Tax: loss-buying: change in ownership
CTM06350Corporation Tax: loss-buying: groups of companies
CTM06355Corporation Tax: loss-buying: change in ultimate parent
CTM06370Corporation Tax: loss-buying: major change in nature or conduct of a trade
CTM06380Corporation Tax: loss-buying: SP10/91
CTM06390Corporation Tax: loss-buying: trading activities becoming small or negligible
CTM06400Corporation Tax: loss-buying: company reconstructions
CTM06420Corporation Tax: loss-buying: accounting period in which change of ownership occurs
CTM06430Corporation Tax: loss-buying: capital allowances
CTM06450Corporation Tax: loss-buying: profit-buying