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CTM81500 | Groups: group relief: surrendering company not UK resident: periods up to 27 October 2021: contents

From HM Revenue & Customs · Company Taxation Manual

Contents27 entries

  1. CTM81502Groups: group relief: surrendering company not UK resident: outline: periods up to 27 October 2021
  2. CTM81505Groups: group relief: surrendering company not UK resident: companies affected
  3. CTM81510Groups: group relief: surrendering company not UK resident: amount of the loss: overview
  4. CTM81515Groups: group relief: surrendering company not UK resident: amount of the loss: the equivalence condition
  5. CTM81520Groups: group relief: surrendering company not UK resident: amount of the loss: the EEA tax loss condition
  6. CTM81525Groups: group relief: surrendering company not UK resident: amount of the loss: the qualifying loss condition
  7. CTM81530Groups: group relief: surrendering company not UK resident: amount of the loss: the qualifying loss condition: current & previous periods
  8. CTM81535Groups: group relief: surrendering company not UK resident: amount of the loss: the qualifying loss condition: future periods
  9. CTM81540Groups: group relief: surrendering company not UK resident: amount of the loss: the qualifying loss condition: not otherwise given
  10. CTM81545Groups: group relief: surrendering company not UK resident: amount of the loss: the precedence condition
  11. CTM81550Groups: group relief: surrendering company not UK resident: amount of the loss: the unallowable loss rule
  12. CTM81555Groups: group relief: surrendering company not UK resident: amount of the loss: unallowable losses and arrangements
  13. CTM81560Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation
  14. CTM81565Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation: residence
  15. CTM81570Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation: accounting periods
  16. CTM81575Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation: capital allowances
  17. CTM81580Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation: intangible assets
  18. CTM81585Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation: loan relationships & derivative contracts
  19. CTM81590Groups: group relief: surrendering company not UK resident: amount of the loss: comparison of UK and overseas loss
  20. CTM81591Groups: group relief: surrendering company not UK resident: amount of the loss: comparison of UK and overseas loss: information to be provided by claimant company
  21. CTM81595Groups: group relief: surrendering company not UK resident: amount of the loss: UK recomputation: life assurance companies
  22. CTM81600Groups: group relief: surrendering company not UK resident: claims in respect of overseas losses of non resident companies: overview
  23. CTM81605Groups: group relief: surrendering company not UK resident: claims in respect of overseas losses of non-resident companies: enquiries
  24. CTM81610Groups: group relief: surrendering company not UK resident: examples: the precedence condition
  25. CTM81620Groups: group relief: surrendering company not UK resident: example: the qualifying loss condition
  26. CTM81625Groups: group relief: surrendering company not UK resident: examples: comparison of UK and EEA loss
  27. CTM81506Groups: group relief: surrendering company not UK resident: commencement