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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

The degrouping charge

  1. CG45400
    The degrouping charge: introduction
  2. CG45405
    The degrouping charge: when a charge is triggered, general rule
  3. CG45410
    The degrouping charge: when a charge is triggered, special rules
  4. CG45415
    The degrouping charge: how and when a gain or loss accrues, outline
  5. CG45420
    The degrouping charge: how and when a gain or loss accrues, company leaving a group on a disposal of shares on or after 19 July 2011
  6. CG45421
    The degrouping charge: HMRC Technical Note on election to apply amended rules from 1 April 2011 instead of 19 July 2011
  7. CG45425
    The degrouping charge: how and when a gain or loss accrues, company leaving a group before 19 July 2011 or on or after that date otherwise than on a disposal of shares
  8. CG45430
    The degrouping charge: companies leaving groups on or after 19 July 2011, reduction of charge by claim
  9. CG45435
    The degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception
  10. CG45440
    The degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement
  11. CG45445
    The degrouping charge: anti-avoidance rule for the sub-group exception
  12. CG45450
    The degrouping charge: value shifting
  13. CG45455
    The degrouping charge: reallocation within group of degrouping charge
  14. CG45460
    The degrouping charge: mergers: overview
  15. CG45461
    The degrouping charge: mergers: handling
  16. CG45462
    The degrouping charge: mergers: the conditions
  17. CG45463
    The degrouping charge: mergers: examples
  18. CG45464
    The degrouping charge: mergers: cash contributions
  19. CG45470
    The degrouping charge: companies leaving a group before 19 July 2011: roll-over relief