| CFM53010 |
Group continuity: introduction and layout of guidance |
| CFM53020 |
Group continuity: conditions |
| CFM53030 |
Group continuity: novations and other indirect replacements |
| CFM53040 |
Group continuity: series of transactions |
| CFM53050 |
Group continuity: transfers before 16 March 2005 |
| CFM53060 |
Group continuity: examples of transfers before 16 March 2005 |
| CFM53070 |
Group continuity: transfers on or after 16 March 2005 |
| CFM53080 |
Group continuity: examples of transfers on or after 16 March 2005 |
| CFM53090 |
Group continuity: fair value accounting |
| CFM53100 |
Group continuity: deemed assignment when company ceases to be UK resident |
| CFM53110 |
Group continuity: degrouping charge |
| CFM53120 |
Group continuity: the European Mergers Tax Directive |
| CFM53130 |
Group continuity: avoidance using group continuity rules |
