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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
Updated
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Company reorganisations: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Company reorganisations

  1. CG45550
    Group share exchanges: introduction
  2. CG45551
    Group share exchanges: introduction
  3. CG45552
    Group share exchanges: share exchanges
  4. CG45553
    Group share exchanges: share exchanges
  5. CG45554
    Group share exchanges: share exchanges
  6. CG45555
    Group share exchanges: Westcott v Woolcombers Ltd
  7. CG45556
    Group share exchanges: Westcott v Woolcombers Ltd
  8. CG45557
    Group share exchanges: Westcott v Woolcombers Ltd
  9. CG45558
    Group share exchanges: Westcott v Woolcombers Ltd
  10. CG45559
    Group share exchanges: Westcott v Woolcombers Ltd
  11. CG45560
    Group share exchanges: reversal of Woolcombers decision
  12. CG45561
    Group share exchanges: reversal of Woolcombers decision
  13. CG45565
    Group share exchanges: NAP Holdings UK Ltd v Whittles
  14. CG45570
    Group share exchanges: share exchanges with additional consideration
  15. CG45571
    Group share exchanges: exchanges of shares for QCBs
  16. CG45572
    Group share exchanges: exchanges of shares for QCBs
  17. CG45573
    Group share exchanges: exchanges of shares for QCBs
  18. CG45620
    Demergers
  19. CG45630
    Schemes of reconstruction or amalgamation
  20. CG45650
    Domestication
  21. CG45660
    Outward domestication: deferral of capital gains charge
  22. CG45670
    Outward domestication: recovery of deferred charge
  23. CG45680
    Outward domestication: disposals that do not cause recovery of the deferred charge
  24. CG45700
    European Union Directives and Regulations
  25. CG45701
    ETMD: General Principles
  26. CG45702
    ETMD: transfer of a UK business: main conditions (1)
  27. CG45703
    ETMD: division of a UK business: introduction and main conditions (2)
  28. CG45704
    ETMD: division of a UK business: main conditions for section 140A to apply (3)
  29. CG45705
    ETMD: transfer or division of a UK business: main conditions for section 140A to apply
  30. CG45706
    ETMD: merger leaving assets within the UK charge: scope of section 140E
  31. CG45707
    ETMD: merger to form a Societas Europaea or SE
  32. CG45708
    ETMD: merger to form a European Cooperative Society or SCE
  33. CG45709
    ETMD: other mergers within the scope of the ETMD
  34. CG45710
    ETMD: main conditions for section 140E to apply
  35. CG45711
    ETMD: the effect of section 140E
  36. CG45712
    ETMD: definitions of certain terms within section 140E
  37. CG45713
    ETMD: transfer of a non - UK business: main conditions
  38. CG45714
    ETMD: division of a non - UK business: main conditions
  39. CG45715
    ETMD: the effect of section 140C
  40. CG45716
    ETMD: merger of a non - UK business: main conditions
  41. CG45717
    ETMD: the effect of section 140F
  42. CG45718
    ETMD: securities issued on a transaction with the ETMD
  43. CG45719
    ETMD: securities issued on a partial division of a business: main conditions
  44. CG45720
    ETMD: securities issued on a merger: main conditions
  45. CG45721
    ETMD: disapplication of sections 24 and 122 where a subsidiary merges with its parent
  46. CG45722
    ETMD: transparent entities: general background
  47. CG45723
    ETMD: transparent entities: general approach
  48. CG45724
    ETMD: transparent entities: share exchanges
  49. CG45725
    ETMD: transparent entities: division of business or transfer of assets
  50. CG45726
    ETMD: transparent entities: division of business or transfer of assets - the effect of Section 140I
  51. CG45727
    ETMD: transparent entities: mergers
  52. CG45728
    ETMD: transparent entities: taxation after transfer of part of a business or a merger
  53. CG45729
    ETMD: transparent entities: taxation after transfer of part of a business or a merger: conditions within section 140K
  54. CG45730
    ETMD: general definitions applicable to sections 140A -K
  55. CG45731
    ETMD: anti avoidance provisions
  56. CG45732
    ETMD: anti avoidance provisions: clearance procedure
  57. CG45733
    ETMD: consequential amendments within TCGA 1992
  58. CG45734
    ETMD: consequential amendments within TCGA 1992: – section 140
  59. CG45735
    ETMD: consequential amendments within TCGA 1992: – section 154
  60. CG45736
    ETMD: consequential amendments within TCGA 1992: – section 154 and groups
  61. CG45737
    ETMD: consequential amendments within TCGA 1992: – section 116
  62. CG45738
    ETMD: consequential amendments within TCGA 1992: – section 179 assets other than shares
  63. CG45739
    ETMD: consequential amendments within TCGA 1992: – section 179 shares
  64. CG45740
    ETMD: consequential amendments within TCGA 1992: – section 170
  65. CG45741
    ETMD: consequential amendments within TCGA 1992: – Sch 7A background
  66. CG45742
    ETMD: consequential amendments within TCGA 1992: – Sch 7A and mergers to form SEs
  67. CG45750
    Privatisations
  68. CG45751
    Harbour authorities