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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: Groups of companies: Loss restrictions before Finance Act 2011: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Loss restrictions before Finance Act 2011

  1. CG47520
    Restrictions: capital losses: outline summary: general
  2. CG47521
    Restrictions: capital losses: outline summary: time-apportionment
  3. CG47522
    Restrictions: capital losses: election for alternative MV calculation
  4. CG47523
    Restrictions: capital losses: outline summary: pooled assets
  5. CG47524
    Restrictions: capital losses: outline summary: pooled assets
  6. CG47525
    Restrictions: capital losses: anti-flooding rule: pooled assets
  7. CG47526
    Restrictions: capital losses: gains from which pre-entry losses deductible
  8. CG47527
    Restrictions: capital losses: gains from which pre-entry losses deductible
  9. CG47528
    Restrictions: capital losses: gains from which pre-entry losses deductible
  10. CG47529
    Restrictions: capital losses: gains from which pre-entry losses deductible
  11. CG47530
    Restrictions: capital losses: deduction of pre-entry losses
  12. CG47531
    Restrictions: capital losses: groups to which restrictions apply
  13. CG47532
    Restrictions: capital losses: groups to which restrictions apply
  14. CG47533
    Restrictions: capital losses: appropriations to trading stock
  15. CG47534
    Restrictions: capital losses: outline summary: privatisations
  16. CG47535
    Restrictions: capital losses: no gain/no loss disposals
  17. CG47550
    Restrictions: capital losses: outline summary: flowchart
  18. CG47560
    Restrictions: capital losses: identifying pre-entry losses
  19. CG47561
    Restrictions: capital losses: identifying pre-entry losses: relevant group
  20. CG47562
    Restrictions: capital losses: identifying pre-entry losses: assets
  21. CG47563
    Restrictions: capital losses: identifying pre-entry losses: disposals
  22. CG47564
    Restrictions: capital losses: identifying pre-entry losses: part-disposals
  23. CG47565
    Restrictions: capital losses: identifying pre-entry losses: rule
  24. CG47566
    Restrictions: capital losses: identifying pre-entry losses: rule
  25. CG47567
    Restrictions: capital losses: identifying pre-entry losses: relevant time
  26. CG47568
    Restrictions: identifying pre-entry losses: companies rejoining same group
  27. CG47569
    Restrictions: capital losses: identifying pre-entry losses: takeovers
  28. CG47570
    Restrictions: capital losses: identifying pre-entry losses: takeovers
  29. CG47571
    Restrictions: capital losses: identifying pre-entry losses: takeovers
  30. CG47572
    Restrictions: identifying pre-entry losses: changing groups
  31. CG47573
    Restrictions: identifying pre-entry losses: qualifying corporate bonds
  32. CG47574
    Restrictions: capital losses: identifying pre-entry losses: life insurance
  33. CG47600
    Restrictions: capital losses: pre-entry loss: realised pre-entry
  34. CG47601
    Restrictions: capital losses: pre-entry loss: on pre-entry assets
  35. CG47602
    Restrictions: capital losses: pre-entry loss: pooled assets
  36. CG47603
    Restrictions: capital losses: pre-entry loss: FA 1994
  37. CG47604
    Restrictions: capital losses: amount of pre-entry loss: introduction
  38. CG47620
    Restrictions: pre-entry loss: time-apportionment: not pooled
  39. CG47621
    Restrictions: pre-entry loss: time-apportionment: allowable expenditure
  40. CG47622
    Restrictions: pre-entry loss: time-apportionment: allowable expenditure
  41. CG47623
    Restrictions: pre-entry loss: time-apportionment: allowable expenditure
  42. CG47624
    Restrictions: pre-entry loss: time-apportionment: allowable expenditure
  43. CG47625
    Restrictions: pre-entry loss: time-apportionment
  44. CG47626
    Restrictions: pre-entry loss: time-apportionment
  45. CG47627
    Restrictions: pre-entry loss: time-apportionment: reorganisations
  46. CG47628
    Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
  47. CG47629
    Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
  48. CG47630
    Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
  49. CG47631
    Restrictions: pre-entry loss: time-apportionment
  50. CG47632
    Restrictions: pre-entry loss: time-apportionment
  51. CG47633
    Restrictions: pre-entry loss: time-apportionment
  52. CG47634
    Restrictions: pre-entry loss: time-apportionment: equivalent assets
  53. CG47635
    Restrictions: pre-entry loss: time-apportionment: corporate bonds
  54. CG47640
    Restrictions: capital losses: time-apportionment: pooled assets
  55. CG47641
    Restrictions: capital losses: time-apportionment: pooled assets
  56. CG47642
    Restrictions: capital losses: time-apportionment: pooled assets
  57. CG47643
    Restrictions: capital losses: time-apportionment: pooled assets
  58. CG47644
    Restrictions: capital losses: time-apportionment: pooled assets
  59. CG47645
    Restrictions: capital losses: time-apportionment: pooled assets
  60. CG47646
    Restrictions: capital losses: time-apportionment: pooled assets
  61. CG47647
    Restrictions: capital losses: time-apportionment: pooled assets
  62. CG47648
    Restrictions: capital losses: time-apportionment: pooled assets
  63. CG47649
    Restrictions: capital losses: time-apportionment: pooled assets
  64. CG47660
    Restrictions: pre-entry loss: time-apportionment: reorganisations
  65. CG47661
    Restrictions: pre-entry loss: time-apportionment: reorganisations
  66. CG47662
    Restrictions: pre-entry loss: time-apportionment: reorganisations
  67. CG47663
    Restrictions: pre-entry loss: time-apportionment: reorganisations
  68. CG47664
    Restrictions: pre-entry loss: time-apportionment: additional consideration
  69. CG47665
    Restrictions: pre-entry loss: time-apportionment: additional consideration
  70. CG47666
    Restrictions: pre-entry loss: time-apportionment: additional consideration
  71. CG47667
    Restrictions: pre-entry loss: time-apportionment: additional consideration
  72. CG47680
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  73. CG47681
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  74. CG47682
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  75. CG47683
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  76. CG47684
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  77. CG47685
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  78. CG47686
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  79. CG47687
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  80. CG47688
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  81. CG47689
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  82. CG47690
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  83. CG47691
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  84. CG47692
    Restrictions: pre-entry loss: anti-flooding rule for pooled assets
  85. CG47693
    Restrictions: anti-flooding rule: alternative pre-entry loss
  86. CG47694
    Restrictions: anti-flooding rule: alternative pre-entry loss
  87. CG47695
    Restrictions: anti-flooding rule: time limit for election
  88. CG47696
    Restrictions: anti-flooding rule: effect of election on later disposal
  89. CG47720
    Restrictions: pre-entry loss: alternative market value calculation
  90. CG47721
    Restrictions: pre-entry loss: alternative market value calculation
  91. CG47722
    Restrictions: alternative market value calculation: disposals 30/11/93+
  92. CG47723
    Restrictions: alternative market value calculation
  93. CG47724
    Restrictions: pre-entry loss: time limit for market value election
  94. CG47725
    Restrictions: pre-entry loss: alternative MV calculation: initial period
  95. CG47726
    Restrictions: pre-entry loss: alternative MV calculation: part-disposals
  96. CG47740
    Restrictions: pre-entry loss: alternative MV calculation: pooled assets
  97. CG47741
    Restrictions: pre-entry loss: alternative MV calculation: pooled assets
  98. CG47742
    Restrictions: pre-entry loss: alternative MV calculation: pooled assets
  99. CG47770
    Gains from which pre-entry losses are deductible: introduction
  100. CG47771
    Gains from which pre-entry losses are deductible: losses pre-entry
  101. CG47772
    Gains from which pre-entry losses are deductible: losses pre-entry
  102. CG47773
    Gains from which pre-entry losses are deductible: single company case
  103. CG47774
    Gains from which pre-entry losses are deductible: multiple company case
  104. CG47775
    Gains from which pre-entry losses are deductible: single company case
  105. CG47776
    Gains from which pre-entry losses are deductible: multiple company case
  106. CG47777
    Gains from which pre-entry losses are deductible: pre-entry assets
  107. CG47778
    Gains from which pre-entry losses are deductible: pre-entry assets
  108. CG47779
    Gains from which pre-entry losses are deductible: pre-entry assets
  109. CG47780
    Gains from which pre-entry losses are deductible: pre-entry assets
  110. CG47781
    Gains from which pre-entry losses are deductible: pre-entry assets
  111. CG47782
    Gains from which pre-entry losses are deductible: pre-entry assets
  112. CG47800
    Gains on assets held on entry into a group: pooled or merged assets
  113. CG47801
    Gains on assets held on entry into a group: pooled or merged assets
  114. CG47802
    Gains on assets held on entry into a group: pooled or merged assets
  115. CG47803
    Gains on assets held on entry into a group: pooled or merged assets
  116. CG47820
    Gains on assets held on entry into a group: qualifying corporate bonds
  117. CG47821
    Gains on assets held on entry into a group: qualifying corporate bonds
  118. CG47840
    Gains from which pre-entry losses are deductible: change in trade
  119. CG47841
    Gains from which pre-entry losses are deductible: change in trade
  120. CG47842
    Gains from which pre-entry losses are deductible: change in trade
  121. CG47843
    Gains from which pre-entry losses are deductible: change in trade
  122. CG47880
    Deduction of pre-entry losses: general
  123. CG47881
    Deduction of pre-entry losses: general
  124. CG47882
    Deduction of pre-entry losses: general
  125. CG47883
    Deduction of pre-entry losses: general
  126. CG47884
    Deduction of pre-entry losses: general
  127. CG47885
    Deduction of pre-entry losses: order of set-off: APs pre-16/3/93
  128. CG47886
    Deduction of pre-entry losses: order of set-off: APs 16/3/93+
  129. CG47887
    Deduction of pre-entry losses: order of set-off: APs 16/3/93+
  130. CG47910
    Groups to which loss set-off restrictions apply: introduction
  131. CG47911
    Groups to which loss set-off restrictions apply: introduction
  132. CG47912
    Groups to which loss set-off restrictions apply: TCGA92SCH7A PARA9
  133. CG47913
    Groups to which loss set-off restrictions apply: realised losses: rule
  134. CG47914
    Groups to which loss set-off restrictions apply: unrealised losses: rule
  135. CG47915
    Groups to which loss set-off restrictions apply: unrealised losses: rule
  136. CG47920
    Groups to which loss set-off restrictions apply: other groups in same AP
  137. CG47921
    Groups to which loss set-off restrictions apply: other groups in same AP
  138. CG47922
    Groups to which loss set-off restrictions apply: other groups in same AP
  139. CG47923
    Groups to which loss set-off restrictions apply: other groups in same AP
  140. CG47924
    Groups to which loss set-off restrictions apply: special cases
  141. CG47925
    Groups to which loss set-off restrictions apply: special cases
  142. CG47926
    Groups to which loss set-off restrictions apply: special cases
  143. CG47927
    Groups to which loss set-off restrictions apply: special cases
  144. CG47928
    Groups to which loss set-off restrictions apply: special cases
  145. CG47929
    Groups to which loss set-off restrictions apply: special cases
  146. CG47940
    Groups to which loss set-off restrictions apply: connected groups
  147. CG47941
    Groups to which loss set-off restrictions apply: connected groups
  148. CG47942
    Groups to which loss set-off restrictions apply: connected groups
  149. CG47943
    Groups to which loss set-off restrictions apply: connected groups
  150. CG47944
    Groups to which loss set-off restrictions apply: connected groups
  151. CG47945
    Groups to which loss set-off restrictions apply: common group membership
  152. CG47970
    Appropriations to trading stock
  153. CG47971
    Appropriations to trading stock
  154. CG47972
    Appropriations to trading stock
  155. CG47985
    Restrictions on setting off capital losses: privatisations
  156. CG47986
    Restrictions on setting off capital losses: privatisations
  157. CG47987
    Restrictions on setting off capital losses: privatisations
  158. CG47988
    Restrictions on setting off capital losses: privatisations
  159. CG47989
    Restrictions on setting off capital losses: FA2000changes to group definition: transitional provisions
  160. CG48000
    Capital loss buying: approach prior to FA 1993: general
  161. CG48001
    Capital loss buying: approach prior to FA 1993: general
  162. CG48002
    Capital loss buying: approach prior to FA 1993: general
  163. CG48003
    Capital loss buying: approach prior to FA 1993: general
  164. CG48004
    Capital loss buying: approach prior to FA 1993: general
  165. CG48005
    Capital loss buying: pre-FA93: News International case
  166. CG48006
    Capital loss buying: pre-FA93: News International case: decision
  167. CG48007
    Capital loss buying: pre-FA93: News International case: Ramsay principle