| CFM13632 | Transfers within groups:
introduction and layout of guidance |
| CFM13634 | Transfers within groups:
conditions for Para 28 to apply |
| CFM13636 | Transfers within groups:
novations and other indirect replacements |
| CFM13638 | Transfers within groups:
series of transactions |
| CFM13640 | Transfers within groups:
transfers before 16 March 2005 |
| CFM13642 | Transfers within groups:
examples of transfers before 16 March 2005 |
| CFM13644 | Transfers within groups:
transfers on or after 16 March 2005 |
| CFM13646 | Transfers within groups:
examples of transfers on or after 16 March 2005 |
| CFM13648 | Transfers within groups:
Para 30 |
| CFM13650 | Transfers within groups:
deemed assignment when company ceases to be UK resident |
| CFM13652 | Transfers within groups:
‘degrouping charge’ |
| CFM13654 | Transfers within groups:
formation of ‘European company’ |
| CFM13655 | Transfers within groups:
avoidance using group continuity rules |