CG45000C - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

  1. CG45000P
    Capital Gains Groups: general
  2. CG45100P
    The capital gains definition of a group of companies
  3. CG45300P
    No gain/no loss transfers in groups
  4. CG45400P
    The degrouping charge
  5. CG45550P
    Company reorganisations
  6. CG45900P
    Groups: Particular Aspects
  7. CG46500P
    Depreciatory transactions
  8. CG46800P
    Value shifting in groups before Finance Act 2011
  9. CG47000P
    Restrictions on losses: introduction
  10. CG47020P
    Anti-loss buying rules in Finance Act 2006
  11. CG47320P
    Anti-gain buying rules in Finance Act 2006
  12. CG47400P
    Loss streaming from Finance Act 2011
  13. CG47520P
    Loss restrictions before Finance Act 2011
  14. CG48200P
    Gain buying rules, abolished in Finance Act 2006
  15. CG48500P
    Value shifting rule from Finance Act 2011