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IFM25000 | Real Estate Investment Trust : Capital Gains: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents16 entries

  1. IFM25005Real Estate Investment Trust : Capital gains: general : CTA2010/S535 and S535A
  2. IFM25006Real Estate Investment Trust : Capital gains: on disposals of assets used in the property rental business :- CTA2010/S535
  3. IFM25007Real Estate Investment Trust : Capital gains : Indirect disposal of property rental business assets: CTA2010/S535A and S535B
  4. IFM25010Real Estate Investment Trust : Capital gains: computational rules: dual use assets: CTA2010/S535
  5. IFM25013Real Estate Investment Trust : Capital gains: computational rules: dual use assets: examples
  6. IFM25015Real Estate Investment Trust : Capital gains: computational rules: movement of assets out of the property rental business: CTA2010/S555 and S556
  7. IFM25020Real Estate Investment Trust : Capital gains: computational rules: movement of assets into the property rental business: CTA2010/S557
  8. IFM25025Real Estate Investment Trust : Capital gains: computational rules: transfers of assets within a group where the principal company is a single company UK-REIT: TCGA1992/S171 and S171A
  9. IFM25030Real Estate Investment Trust : Capital gains: computational rules: transfers of assets within a Group REIT (TCGA1992/S171 and S171A)
  10. IFM25033Real Estate Investment Trust : Capital gains: computational rules: Company ceasing to be a member of a group (disposal of shares): CTA2010/S559 and S579
  11. IFM25035Real Estate Investment Trust : Capital gains: computational rules: company ceasing to be a member of a group (TCGA1992/S179)
  12. IFM25037Real Estate Investment Trust : Capital gains: computational rules: company ceasing to be a member of a group (TCGA1992/S179): examples
  13. IFM25041Real Estate Investment Trust : Capital gains: demerger of property rental business: CTA2010/S558 and 559
  14. IFM25045Real Estate Investment Trust : Capital gains: company reconstructions (TCGA1992/S135)
  15. IFM25050Real Estate Investment Trust : Capital gains: transactions within groups: examples (1)
  16. IFM25055Real Estate Investment Trust : Capital gains: transactions within groups: examples (2)