IFM25000 - Real Estate Investment Trust : Capital Gains: Contents

1. IFM25005

   Real Estate Investment Trust : Capital gains: general : CTA2010/S535 and S535A
2. IFM25006

   Real Estate Investment Trust : Capital gains: on disposals of assets used in the property rental business :- CTA2010/S535
3. IFM25007

   Real Estate Investment Trust : Capital gains : Indirect disposal of property rental business assets: CTA2010/S535A
4. IFM25010

   Real Estate Investment Trust : Capital gains: computational rules: dual use assets: CTA2010/S535
5. IFM25013

   Real Estate Investment Trust : Capital gains: computational rules: dual use assets: examples
6. IFM25015

   Real Estate Investment Trust : Capital gains: computational rules: movement of assets out of the property rental business: CTA2010/S555 and S556
7. IFM25020

   Real Estate Investment Trust : Capital gains: computational rules: movement of assets into the property rental business: CTA2010/S557
8. IFM25025

   Real Estate Investment Trust : Capital gains: computational rules: transfers of assets within a group where the principal company is a single company UK-REIT: TCGA1992/S171 and S171A
9. IFM25030

   Real Estate Investment Trust : Capital gains: computational rules: transfers of assets within a Group REIT (TCGA1992/S171 and S171A)
10. IFM25033

    Real Estate Investment Trust : Capital gains: computational rules: Company ceasing to be a member of a group (disposal of shares): CTA2010/S559 and S579
11. IFM25035

    Real Estate Investment Trust : Capital gains: computational rules: company ceasing to be a member of a group (TCGA1992/S179)
12. IFM25037

    Real Estate Investment Trust : Capital gains: computational rules: company ceasing to be a member of a group (TCGA1992/S179): examples
13. IFM25041

    Real Estate Investment Trust : Capital gains: demerger of property rental business: CTA2010/S558 and 559
14. IFM25045

    Real Estate Investment Trust : Capital gains: company reconstructions (TCGA1992/S135)
15. IFM25050

    Real Estate Investment Trust : Capital gains: transactions within groups: examples (1)
16. IFM25055

    Real Estate Investment Trust : Capital gains: transactions within groups: examples (2)