Solved
Start free trial

CTM08700 | Corporation Tax: change of ownership: companies with investment business: contents

From HM Revenue & Customs · Company Taxation Manual

Contents11 entries

  1. CTM08710Corporation Tax: change of ownership: companies with investment business: introduction
  2. CTM08720Corporation Tax: change of ownership: companies with investment business: conditions
  3. CTM08750Corporation Tax: change of ownership: companies with investment business: significant increase in capital
  4. CTM08770Corporation Tax: change of ownership: companies with investment business: during an accounting period (S678)
  5. CTM08780Corporation Tax: change of ownership: companies with investment business: excess over profits
  6. CTM08800Corporation Tax: change of ownership: companies with investment business: apportionment of ‘amounts in issue’
  7. CTM08850Corporation Tax: change of ownership: companies with investment business: restriction for accounting periods ending on or after 1 April 1996 (S677)
  8. CTM08880Corporation Tax: change of ownership: companies with investment business: chargeable gain on disposal of asset acquired from another member of the group
  9. CTM08900Corporation Tax: change of ownership: companies with investment business: during an accounting period (S692)
  10. CTM08910Corporation Tax: change of ownership: companies with investment business: apportionment between notional accounting periods
  11. CTM08930Corporation Tax: change of ownership: companies with investment business: restriction for accounting periods ending on or after 1 April 1996 (S692)