CG45000c - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
| CG45000+ | Capital gains groups: general |
| CG45100+ | The capital gains definition of a group of companies |
| CG45300+ | No gain/no loss transfers in groups |
| CG45400+ | The degrouping charge |
| CG45550+ | Company reorganisations |
| CG45900+ | Groups: particular aspects |
| CG46500+ | Depreciatory transactions |
| CG46800+ | Value shifting in groups before Finance Act 2011 |
| CG47000+ | Restrictions on losses: introduction |
| CG47020+ | Anti-loss buying rules in Finance Act 2006 |
| CG47320+ | Anti-gain buying rules in Finance Act 2006 |
| CG47400+ | Loss streaming from Finance Act 2011 |
| CG47520+ | Loss restrictions before Finance Act 2011 |
| CG48200+ | Gain buying rules, abolished in Finance Act 2006 |
| CG48500+ | Value shifting rule from Finance Act 2011 |
