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CTM80500 | Consortia: group relief: contents

From HM Revenue & Customs · Company Taxation Manual

This chapter applies to accounting periods ending on or after 2 July 1997

Contents33 entries

  1. CTM80502Consortia: group relief: introduction
  2. CTM80510Consortia: group relief: application of rules
  3. CTM80515Consortia: group relief: claims
  4. CTM80520Consortia: group relief: claims: consent to be given
  5. CTM80525Consortia: group relief: claims: rules limiting
  6. CTM80530Consortia: group relief: meaning of ‘members of the consortium’ and ‘company owned by a consortium’
  7. CTM80535Consortia: group relief: 90% subsidiary
  8. CTM80540Consortia: group relief: amount of relief: claimant is a member of the consortium: claims based on consortium condition 1
  9. CTM80545Consortia: group relief: amount of relief: claimant is company owned by a consortium: claims based on consortium condition 1
  10. CTM80550Consortia: group relief: extension to companies in same group as member of the consortium
  11. CTM80555Consortia: group relief: claim by company in same group as member of the consortium: claims based on consortium condition 2
  12. CTM80560Consortia: group relief: surrender by company in same group as member of the consortium: consortium condition 3
  13. CTM80570Consortia: group relief: items eligible for relief: potential restriction on surrender of trading losses
  14. CTM80580Consortia: group relief: group and consortium claims both possible: surrendering company is both owned by a consortium and a member of a group
  15. CTM80585Consortia: group relief: group and consortium claims both possible: claimant company is both owned by a consortium and a member of a group
  16. CTM80587Consortia: group relief: Control arrangements: claimant is member of the consortium
  17. CTM80588Consortia: group relief: Control arrangements: claimant is company owned by the consortium
  18. CTM80590Consortia: group relief: diagram showing meaning of various terms
  19. CTM80600Consortia: group relief: arrangements to transfer the company owned by a consortium to another group or consortium
  20. CTM80605Consortia: group relief: arrangements: disqualifying relief
  21. CTM80615Consortia: group relief: arrangements: definitions
  22. CTM80620Consortia: group relief: enabling arrangements
  23. CTM80625Consortia: group relief: direct arrangements
  24. CTM80630Consortia: group relief: date of arrangements
  25. CTM80635Consortia: group relief: information about arrangements
  26. CTM80640Consortia: group relief: SP3/93 and ESC C10
  27. CTM80670Consortia: group relief: example: consortium relief generally
  28. CTM80675Consortia: group relief: example: surrender by member of the consortium and by a member of its group, overlapping periods and company joining link company’s group
  29. CTM80680Consortia: group relief: example: claim by company owned by a consortium from a company in the same group as a member of the consortium
  30. CTM80685Consortia: group relief: example: restriction where group claims possible
  31. CTM80690Consortia: group relief: example: restriction where group claims are possible by companies which are not owned by the consortium
  32. CTM80695Consortia: group relief: example: restriction where group claims are possible
  33. CTM80696Consortia: group relief: example: restriction of surrender of trade losses where company owned by consortium has other profits