CFM13630 - Taxing derivative contracts: transfers within groups: contents

Contents

CFM13632Transfers within groups: introduction and layout of guidance
CFM13634Transfers within groups: conditions for Para 28 to apply
CFM13636Transfers within groups: novations and other indirect replacements
CFM13638Transfers within groups: series of transactions
CFM13640Transfers within groups: transfers before 16 March 2005
CFM13642Transfers within groups: examples of transfers before 16 March 2005
CFM13644Transfers within groups: transfers on or after 16 March 2005
CFM13646Transfers within groups: examples of transfers on or after 16 March 2005
CFM13648Transfers within groups: Para 30
CFM13650Transfers within groups: deemed assignment when company ceases to be UK resident
CFM13652Transfers within groups: ‘degrouping charge’
CFM13654Transfers within groups: formation of ‘European company’
CFM13655Transfers within groups: avoidance using group continuity rules