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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Companies and Groups of Companies: Administration: Introduction: Contents

 

COMPANIES AND GROUPS OF COMPANIES

Administration

Introduction

  1. CG40200
    ADMINISTRATION: INTRODUCTION: COMPANY, PROFITS, INCOME
  2. CG40201
    ADMINISTRATION: INTRODUCTION: COMPANY, PROFITS, INCOME
  3. CG40202
    ADMINISTRATION: INTRODUCTION: COMPANY, PROFITS, INCOME
  4. CG40230
    ADMINISTRATION: INTRODUCTION: LOSSES
  5. CG40231
    ADMINISTRATION: INTRODUCTION: LOSSES
  6. CG40232
    ADMINISTRATION: INTRODUCTION: LOSSES
  7. CG40233
    ADMINISTRATION: INTRODUCTION: LOSSES
  8. CG40234
    ADMINISTRATION: INTRODUCTION: LOSSES
  9. CG40235
    ADMINISTRATION: INTRODUCTION: LOSSES
  10. CG40240
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - GENERAL
  11. CG40240A
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - GENERAL
  12. CG40240B
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - GENERAL
  13. CG40241
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - EFFECT OF THE LEGISLATION AND COMMENCEMENT
  14. CG40242
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - DEFINITION OF ARRANGEMENTS
  15. CG40243
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - DEFINITION OF TAX ADVANTAGE
  16. CG40244
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - IS A TAX ADVANTAGE A MAIN PURPOSE?
  17. CG40245
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - TAX ADVANTAGE - CHOICE OF COMMERCIAL OPTIONS
  18. CG40246
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - TAX ADVANTAGE - CHOICE OF COMMERCIAL OPTIONS
  19. CG40247
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - CHOICE OF COMMERCIAL OPTIONS
  20. CG40248
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES - INTERACTION WITH NEGLIGIBLE VALUE CLAIMS
  21. CG40249
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - TIME OF USE OF LOSSES IMMATERIAL
  22. CG40250
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - COMPANY TO WHICH TAX ADVANTAGE ARISES
  23. CG40251
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - THE TIERING EFFECT
  24. CG40252
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - EXAMPLE 1
  25. CG40253
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - EXAMPLE 2
  26. CG40254
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - EXAMPLE 3
  27. CG40255
    ADMINISTRATION: LOSSES: TARGETED RULES TO PREVENT THE CONTRIVED CREATION OF CAPITAL LOSSES BY COMPANIES - EXAMPLE 4
  28. CG40260
    ADMINISTRATION: RELATIONSHIP BETWEEN COMPANIES AND INDIVIDUALS
  29. CG40290
    ADMINISTRATION: INTRODUCTION: NON-RESIDENT COMPANIES
  30. CG40320
    ADMINISTRATION: INTRODUCTION: COMPANY ACTING IN FIDUCIARY CAPACITY
  31. CG40350
    ADMINISTRATION: INTRODUCTION: RATE OF CHARGE