These documents provide updated guidance to accompany the Finance Bill legislation published on 31 March 2011 . The guidance is given in draft manual format as it's intended that it will be published within the Capital Gains Manual once the Bill has received Royal Assent.
This document is available in the following formats
Updated guidance: The de-grouping charge (PDF 198K)
Updated guidance: The value shifting rules (PDF 52K)
Losses following a change of ownership (PDF 62K)
Simplification review:
capital gains rules for groups of companies - a summary of consultation responses (Opens new window) (PDF 852K)Download free viewers for all formats
Help is also available for customers who need information in alternative formats.
