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TTM12000 | Tonnage tax groups: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

Details the treatment of tonnage tax groups. It explains what is meant by a group and how the group’s tonnage tax profits are calculated. It also covers the merger provisions between tonnage tax companies and non tonnage tax companies.

Contents27 entries

  1. TTM12001Tonnage tax groups: Outline
  2. TTM12010Tonnage tax groups: Control
  3. TTM12020Tonnage tax groups: Control
  4. TTM12030Tonnage tax groups: Control
  5. TTM12040Tonnage tax groups: Control
  6. TTM12050Tonnage tax groups: Control
  7. TTM12060Tonnage tax groups: Control
  8. TTM12070Tonnage tax groups: Control
  9. TTM12080Tonnage tax groups: Control
  10. TTM12090Tonnage tax groups: Control
  11. TTM12100Tonnage tax groups: Control
  12. TTM12200Tonnage tax groups: Group arrangements
  13. TTM12210Tonnage tax groups: Group arrangements
  14. TTM12220Tonnage tax groups: Group arrangements
  15. TTM12230Tonnage tax groups: Group arrangements
  16. TTM12240Tonnage tax groups: Group arrangements
  17. TTM12250Tonnage tax groups: Group arrangements
  18. TTM12260Tonnage tax groups: Group arrangements
  19. TTM12300Tonnage tax groups: Merger
  20. TTM12310Tonnage tax groups: Merger
  21. TTM12320Tonnage tax groups: Merger
  22. TTM12330Tonnage tax groups: Merger
  23. TTM12340Tonnage tax groups: Merger
  24. TTM12350Tonnage tax groups: Merger
  25. TTM12360Tonnage tax groups: Merger
  26. TTM12400Tonnage tax groups: Demerger
  27. TTM12410Tonnage tax groups: Demerger