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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: Value shifting in groups before Finance Act 2011: Contents

Groups of companies

Value shifting in groups before Finance Act 2011

  1. CG46800
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  2. CG46801
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  3. CG46802
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  4. CG46803
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  5. CG46804
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  6. CG46805
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  7. CG46806
    VALUE SHIFTING: OUTLINE FOR GROUPS: SCOPE OF VALUE SHIFTING CHARGE
  8. CG46807
    VALUE SHIFTING: OUTLINE OF RULES FOR GROUPS: COMMENCEMENT
  9. CG46808
    VALUE SHIFTING: OUTLINE OF RULES FOR GROUPS: RELEVANT ASSETS
  10. CG46820
    DEPRECIATORY INTRA-GROUP DIVIDENDS: DRAIN OUT DIVIDEND SCHEME
  11. CG46821
    DEPRECIATORY INTRA-GROUP DIVIDENDS: DRAIN OUT DIVIDEND SCHEME
  12. CG46822
    DEPRECIATORY INTRA-GROUP DIVIDENDS: DRAIN OUT DIVIDEND SCHEME
  13. CG46830
    DEPRECIATORY INTRA-GROUP DIVIDENDS: ASSET TRANSACTION TEST
  14. CG46831
    DEPRECIATORY INTRA-GROUP DIVIDENDS: ASSET TRANSACTION TEST
  15. CG46832
    DEPRECIATORY INTRA-GROUP DIVIDENDS: ASSET RETENTION TEST
  16. CG46833
    DEPRECIATORY INTRA-GROUP DIVIDENDS: ASSET RETENTION TEST
  17. CG46834
    DEPRECIATORY INTRA-GROUP DIVIDENDS: ASSET SEVERANCE TEST
  18. CG46835
    DEPRECIATORY INTRA-GROUP DIVIDENDS: OFFSHORE SANDWICH DEVICE
  19. CG46836
    DEPRECIATORY INTRA-GROUP DIVIDENDS: TCGA92S31A
  20. CG46837
    DEPRECIATORY INTRA-GROUP DIVIDENDS: EXCEPTIONS
  21. CG46850
    DEPRECIATORY INTRA-GROUP DIVIDENDS: DISTRIBUTABLE PROFITS
  22. CG46851
    DEPRECIATORY INTRA-GROUP DIVIDENDS: IDENTIFICATION OF CHARGEABLE PROFITS
  23. CG46852
    DEPRECIATORY INTRA-GROUP DIVIDENDS: DISTRIBUTION TRACING
  24. CG46853
    DEPRECIATORY INTRA-GROUP DIVIDENDS: LOSSES/OTHER AMOUNTS AGAINST PROFITS
  25. CG46860
    DEPRECIATORY INTRA-GROUP DIVIDENDS: PART-DISPOSALS
  26. CG46861
    DEPRECIATORY INTRA-GROUP DIVIDENDS: ASSET IDENTITY RULE
  27. CG46880
    DEPRECIATORY INTRA-GROUP ASSET TRANSFERS: ASSET IDENTITY RULE
  28. CG46881
    DEPRECIATORY INTRA-GROUP ASSET TRANSFERS: ASSET IDENTITY RULE
  29. CG46882
    DEPRECIATORY INTRA-GROUP ASSET TRANSFERS: ASSET IDENTITY RULE
  30. CG46883
    DEPRECIATORY INTRA-GROUP ASSET TRANSFERS: AVOIDANCE TEST
  31. CG46884
    DEPRECIATORY INTRA-GROUP ASSET TRANSFERS: PART-DISPOSALS
  32. CG46885
    DEPRECIATORY INTRA-GROUP ASSET TRANSFERS: LIQUIDATIONS
  33. CG46900
    VALUE SHIFTING: REORGANISATION OF SHARE CAPITAL
  34. CG46901
    VALUE SHIFTING: REORGANISATION OF SHARE CAPITAL
  35. CG46902
    VALUE SHIFTING: INTERACTION WITH DEGROUPING CHARGE
  36. CG46903
    VALUE SHIFTING: DEPRECIATORY TRANSACTIONS LEGISLATION
  37. CG46920
    VALUE SHIFTING: RELEVANT ASSETS: DEPRECIATORY TRANSACTIONS LEGISLATION
  38. CG46921
    VALUE SHIFTING: RELEVANT ASSETS: DEPRECIATORY TRANSACTIONS LEGISLATION
  39. CG46922
    VALUE SHIFTING: RELEVANT ASSETS: DEPRECIATORY TRANSACTIONS LEGISLATION