CFM53000 - Derivative contracts: group continuity: Contents

  1. CFM53010
    Group continuity: introduction and layout of guidance
  2. CFM53020
    Group continuity: conditions
  3. CFM53030
    Group continuity: novations and other indirect replacements
  4. CFM53040
    Group continuity: series of transactions
  5. CFM53050
    Group continuity: transfers before 16 March 2005
  6. CFM53060
    Group continuity: examples of transfers before 16 March 2005
  7. CFM53070
    Group continuity: transfers on or after 16 March 2005
  8. CFM53080
    Group continuity: examples of transfers on or after 16 March 2005
  9. CFM53090
    Group continuity: fair value accounting
  10. CFM53100
    Group continuity: deemed assignment when company ceases to be UK resident
  11. CFM53110
    Group continuity: degrouping charge
  12. CFM53120
    Group continuity: the European Mergers Tax Directive
  13. CFM53130
    Group continuity: avoidance using group continuity rules