CG45300+ - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
Group asset transfers
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GROUP ASSET TRANSFERS: NO GAIN/LOSS DISPOSALS: OUTLINE |
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GROUP ASET TRANSFERS: NO GAIN/NO LOSS DISPOSALS: OUTLINE; ASSETS WITHIN THE CHARGE TO CORPORATION TAX |
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GROUP ASSET TRANSFERS: NO GAIN/LOSS DISPOSALS: OUTLINE |
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GROUP ASSET TRANSFERS: NO GAIN/LOSS DISPOSALS: OUTLINE |
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GROUP ASSET TRANSFERS: NO GAIN/LOSS DISPOSALS: OUTLINE |
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GROUP ASSET TRANSFERS: NO GAIN/LOSS DISPOSALS: OUTLINE |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: RESTRICTION ON SET-OFF |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: DEBTS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: REDEEMABLE SHARES |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: DUAL RESIDENT INVESTING COMPANIES: REITs: ASSETS ACQUIRED ON EXERCISE OF OPTION |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: ASSETS EXEMPT: DTA |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: INSURANCE COMPANIES |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: DISTRIBUTIONS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: EXCEPTIONS: COMPENSATION |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: PART-DISPOSALS |
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GROUP ASSET XFERS: NO GAIN/LOSS DISPOSALS: LEASES |
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CG GROUPS: TRANFERS BY ELECTION |
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CG GROUPS: TRANSFERS BY ELECTION, CURRENT LEGISLATION (GAINS AND LOSSES ACCRUING ON OR AFTER 21 JULY 2009) |
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CG GROUPS: TRANSFERS BY ELECTION, FREQUENTLY ASKED QUESTIONS |
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GROUPS: TRANSFERS BY ELECTION, GAINS AND LOSSES ACCRUING BEFORE 21 JULY 2009 |
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GROUPS: TRANSFERS BY ELECTION INVOLVING A NON-RESIDENT COMPANY; GAINS AND LOSSES ACCRUING BEFORE 21 JULY 2009 |
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CHARGE ON COS.LEAVING GROUPS: OUTLINE |
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CHARGE ON COS.LEAVING GROUPS: OUTLINE |
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CHARGE ON COS.LEAVING GROUPS: WHEN GAIN OR LOSS ACCRUES |
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CHARGE ON COS.LEAVING GROUPS: WHEN GAIN OR LOSS ACCRUES |
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CHARGE ON COS.LEAVING GROUPS: WHEN GAIN OR LOSS ACCRUES |
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CHARGE ON COMPANIES LEAVING GROUPS: FA2000 CHANGES |
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CHARGE ON COMPANIES LEAVING GROUPS: FA200 CHANGES: TRANSITIONAL PROVISIONS |
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CHARGE ON COMPANIES LEAVING GROUPS ; FA2000 CHANGES: TRANSITIONAL PROVISIONS |
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CHARGE ON COS.LEAVING GROUPS: OCCASIONS OF CHARGE |
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CHARGE ON COS.LEAVING GROUPS: ASSOCIATED COMPANIES |
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CHARGE ON COS.LEAVING GROUPS: BUSINESS ASSET ROLL-OVER RELIEF |
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CHARGE ON COS.LEAVING GROUPS: BUSINESS ASSET ROLL-OVER RELIEF |
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CHARGE ON COS.LEAVING GROUPS: BUSINESS ASSET ROLL-OVER RELIEF |
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CHARGE ON COS.LEAVING GROUPS: BUSINESS ASSET ROLL-OVER RELIEF |
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CHARGE ON COS.LEAVING GROUPS: BUSINESS ASSET ROLL-OVER RELIEF |
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CHARGE ON COMPANIES LEAVING GROUPS: BUSINESS ASSET ROLL-OVER RELIEF: FA2002 CHANGES |
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CHARGE ON COS.LEAVING GROUPS: COMPANY TAKEOVERS |
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CHARGE ON COS.LEAVING GROUPS: COMPANY TAKEOVERS |
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CHARGE ON COS.LEAVING GROUPS: COMPANY TAKEOVERS |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: COMMENCEMENT OF WINDING-UP |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: LIQUIDATION LET-OUT |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: LIQUIDATION LET-OUT |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: LIQUIDATION LET-OUT |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: LIQUIDATION LET-OUT |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: TWO COMPANY GROUP PRACTICE |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: INVESTMENT TRUSTS AND VENTURE CAPITAL TRUSTS |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: ASSOCIATED COS.LEAVING SAME TIME |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: ASSOCIATED COS.LEAVING SAME TIME |
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CHARGE ON COS.LEAVING GROUPS: APPLYING THE ASSOCIATED COMPANIES REQUIREMENT |
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CHARGE ON COS.LEAVING GROUPS: EXPLOITATION OF EXCLUSION |
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CHARGE ON COS.LEAVING GROUPS: EXPLOITATION OF EXCLUSION |
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CHARGE ON COS.LEAVING GROUPS: EXPLOITATION OF EXCLUSION |
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CHARGE ON COS.LEAVING GROUPS: EXPLOITATION OF EXCLUSION |
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CHARGE ON COS.LEAVING GROUPS: EXPLOITATION OF EXCLUSION |
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CHARGE ON COS.LEAVING GROUPS: EXCLUSIONS: MERGERS AND DEMERGERS |
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CHARGE ON COS.LEAVING GROUPS: VALUE SHIFTING |
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CHARGE ON COMPANIES LEAVING GROUPS: REALLOCATION WITHIN GROUP OF DEGROUPING CHARGE |
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CHARGE ON COMPANIES LEAVING GROUPS: REALLOCATION WITHIN GROUP OF DEGROUPING CHARGE |
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CHARGE ON COS.LEAVING GROUPS: ALTERNATIVE RECOVERY PROVISIONS |
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CHARGE ON COS.LEAVING GROUPS: RECOVERY PROVISIONS: APS ENDING 1/10/93+ |
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GROUP ASSET TRANSFERS: ACCOUNTS EXAMINATION |
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GROUP ASSET TRANSFERS: ACCOUNTS EXAMINATION |
