Capital Gains Manual

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

1. CG45000P

   general: Contents
2. CG45100P

   The capital gains definition of a group of companies: Contents
3. CG45300P

   No gain/no loss transfers in groups: Contents
4. CG45400P

   The degrouping charge: Contents
5. CG45550P

   Company reorganisations: Contents
6. CG45900P

   Particular Aspects: Contents
7. CG46500P

   Depreciatory transactions: Contents
8. CG47000P

   Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Restrictions on losses: introduction:
9. CG47020P

   Anti-loss buying rules in Finance Act 2006: Contents
10. CG47320P

    Anti-gain buying rules in Finance Act 2006: Contents
11. CG47400P

    Loss streaming from Finance Act 2011: Contents
12. CG48500P

    Value shifting rule from Finance Act 2011: Contents