| CFM34010 |
Group continuity: overview |
| CFM34020 |
Group continuity: the basic rule: an example |
| CFM34030 |
Group continuity: meaning of ‘one company replacing another’ |
| CFM34040 |
Group continuity: meaning of loan relationships with ‘equivalent’ rights and obligations |
| CFM34050 |
Group continuity: notional carrying value |
| CFM34060 |
Group continuity: notional carrying value: examples |
| CFM34070 |
Group continuity: fair value accounting |
| CFM34080 |
Group continuity: fair value accounting: examples |
| CFM34090 |
Group continuity: transfers of connected party debt |
| CFM34100 |
Group continuity: transfers of connected party debt: example |
| CFM34110 |
Group continuity: degrouping |
| CFM34120 |
Group continuity: degrouping: conditions |
| CFM34130 |
Group continuity: degrouping: exempt distributions |
| CFM34140 |
Group continuity: degrouping: avoidance |
| CFM34150 |
Group continuity: the rule before 16 March 2005 |
| CFM34160 |
Group continuity: the European Mergers Tax Directive |
