IFM40300 - Becoming a QAHC: contents

  1. IFM40310
    Introduction
  2. IFM40320
    When ownership condition is not met
  3. IFM40330
    Entering with assets
  4. IFM40340
    substantial shareholding exemption: entry disposal
  5. IFM40345
    Substantial shareholding exemption: when company leaves
  6. IFM40350
    Ring fence business
  7. IFM40355
    Tax treatment of ring fence business
  8. IFM40360
    Example of ring fence streaming within QAHC
  9. IFM40365
    Apportionment of income and expenses across ring fence
  10. IFM40366
    Other ring fence related points
  11. IFM40367
    Interaction with loss restriction
  12. IFM40370
    Moving assets into the ring fence
  13. IFM40375
    Becoming a QAHC: moving assets out of the ring fence
  14. IFM40380
    Crossing the ring fence