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CTM80100 | Groups & consortia: group relief: Contents

From HM Revenue & Customs · Company Taxation Manual

This chapter applies for accounting periods ending on or after 1 April 1998

Contents68 entries

  1. CTM80105Groups: group relief: structural outline
  2. CTM80110Groups: group relief: what can be transferred between group members?
  3. CTM80115Groups: group relief: meaning of trading loss
  4. CTM80120Groups: group relief: meaning of excess capital allowances
  5. CTM80125Groups: group relief: meaning of deficits on non-trading loan relationships
  6. CTM80130Groups: group relief: meaning of qualifying charitable donations
  7. CTM80135Groups: group relief: meaning of UK property business loss
  8. CTM80140Groups: group relief: meaning of excess management expenses
  9. CTM80141Groups: group relief: meaning of non-trading losses on intangible fixed assets
  10. CTM80142Groups: group relief: special rules that apply to “relevant amounts”
  11. CTM80143Groups: group relief: order of relief for amounts which can be surrendered
  12. CTM80145Groups: group relief: claims for relief
  13. CTM80150Groups: group relief: which companies may claim and surrender group relief?
  14. CTM80151Groups: group Relief: the group relationship
  15. CTM80152Groups: group relief: group relief and partnerships
  16. CTM80155Groups: group relief: shareholding rule plus the entitlement to profits/assets tests
  17. CTM80160Groups: group relief: applying the entitlement to profits/assets tests
  18. CTM80165Groups: group relief: overview of the arrangements rules
  19. CTM80170Groups: group relief: arrangements, effect 1
  20. CTM80175Groups: group relief: arrangements, effect 2
  21. CTM80180Groups: group relief: arrangements, effect 3
  22. CTM80181Groups: group relief: exclusion of certain arrangements
  23. CTM80185Groups: group relief: enabling arrangements
  24. CTM80190Groups: group relief: direct arrangements
  25. CTM80195Groups: group relief: date of arrangements
  26. CTM80196Groups: group relief: contingent arrangements
  27. CTM80205Groups: group relief: HMRC’s approach to “arrangements” - SP3/93 and ESC C10
  28. CTM80206Groups: group relief: examples of arrangements
  29. CTM80210Groups: group relief: non coinciding accounting periods or group relationships - overview
  30. CTM80215Groups: group relief: non coinciding accounting periods or group relationships - multiple claims
  31. CTM80220Groups: group relief: non coinciding accounting periods or group relationships - the order which claims are dealt with
  32. CTM80225Groups: group relief: non coinciding accounting periods or group relationships - overlapping period
  33. CTM80230Groups: group relief: non coinciding accounting periods or group relationships - unused part of the surrenderable amounts
  34. CTM80235Groups: group relief: Non coinciding accounting periods or group relationships - unrelieved part of claimant company’s available total profits
  35. CTM80240Groups: group relief: non coinciding accounting periods or group relationships - amount of any prior surrenders attributable thereto
  36. CTM80245Groups: group relief: non coinciding accounting periods or group relationships - amount of any previous claims attributable thereto
  37. CTM80255Groups: group relief: non coinciding accounting periods or group relationships - example
  38. CTM80260Groups: group relief: non coinciding accounting periods or group relationships – time apportionment is not the only permitted method
  39. CTM80265Groups: group relief: non coinciding accounting periods or group relationships - use of management accounts
  40. CTM80270Groups: group relief: non coinciding accounting periods or group relationships - apportioned amount not to exceed total loss
  41. CTM80300Groups: group relief: the international aspect - overview
  42. CTM80305Groups: group relief: the international aspect -permanent establishments
  43. CTM80310Groups: group relief: UK permanent establishment of non-resident company
  44. CTM80315Groups: group relief: UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction
  45. CTM80320Groups: group relief: meaning of non-UK profits
  46. CTM80325Groups: group relief: meaning of non-UK tax
  47. CTM80330Groups: group relief: UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction - credit and exemption countries
  48. CTM80332Groups: group relief: UK permanent establishment of non-resident company – determining tax relief in a foreign jurisdiction for an EEA resident company: 1 April 2013 to 26 October 2021
  49. CTM80333Groups: group relief: UK permanent establishment of non-resident company – determining amount available for surrender in the UK for an EEA resident company: 1 April 2013 to 26 October 2021
  50. CTM80335Groups: group relief: UK permanent establishment of non-resident company - clawing back group relief for losses relieved in foreign jurisdiction for an EEA resident company: 1 April 2013 to 26 October 2021
  51. CTM80340Groups: group relief: UK permanent establishment of non-resident company - losses exempted by double taxation agreements
  52. CTM80345Groups: group relief: UK permanent establishment of non-resident company - amounts which can be surrendered
  53. CTM80350Groups: group relief: overseas permanent establishment of UK resident company
  54. CTM80355Groups: group relief: overseas permanent establishment of UK resident company - meaning of attributable to overseas permanent establishment
  55. CTM80360Groups: group relief: overseas permanent establishment of UK resident company - meaning of non-UK tax relief
  56. CTM80365Groups: group relief: overseas permanent establishment of UK resident company - foreign ‘tie-breaker’ rules
  57. CTM80370Groups: group relief: the international aspect - accounting period straddling 1 April 2000
  58. CTM80400Groups: group relief : available total profits
  59. CTM80405Groups: group relief: exclusion of double allowances
  60. CTM80410Groups: group relief: cases of difficulty
  61. CTM80415Groups: group relief: avoidance
  62. CTM80435Groups: group relief: example - surrender of trading losses
  63. CTM80440Groups: group relief: example - surrender of excess capital allowances
  64. CTM80445Groups: group relief: example - surrender of excess management expenses
  65. CTM80450Groups: group relief: example - surrender of excess qualifying charitable donations
  66. CTM80136Groups: group relief: Schedule A losses - transitional provisions
  67. CTM80200Groups: group relief: information about arrangements
  68. CTM80250Groups: group relief: non-coinciding accounting periods or group relationships - periods straddling 2 July 1997