CG45550+ - CAPITAL GAINS MANUAL: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Company reorganisations

CG45550GROUP SHARE EXCHANGES: INTRODUCTION
CG45551GROUP SHARE EXCHANGES: INTRODUCTION
CG45552GROUP SHARE EXCHANGES: SHARE EXCHANGES
CG45553GROUP SHARE EXCHANGES: SHARE EXCHANGES
CG45554GROUP SHARE EXCHANGES: SHARE EXCHANGES
CG45555GROUP SHARE EXCHANGES: WESTCOTT V WOOLCOMBERS LTD
CG45556GROUP SHARE EXCHANGES: WESTCOTT V WOOLCOMBERS LTD
CG45557GROUP SHARE EXCHANGES: WESTCOTT V WOOLCOMBERS LTD
CG45558GROUP SHARE EXCHANGES: WESTCOTT V WOOLCOMBERS LTD
CG45559GROUP SHARE EXCHANGES: WESTCOTT V WOOLCOMBERS LTD
CG45560GROUP SHARE EXCHANGES: REVERSAL OF WOOLCOMBERS DECISION
CG45561GROUP SHARE EXCHANGES: REVERSAL OF WOOLCOMBERS DECISION
CG45565GROUP SHARE EXCHANGES: NAP HOLDINGS UK LTD V WHITTLES
CG45570GROUP SHARE EXCHANGES: SHARE EXCHANGES WITH ADDITIONAL CONSIDERATION
CG45571GROUP SHARE EXCHANGES: EXCHANGES OF SHARES FOR QCBS
CG45572GROUP SHARE EXCHANGES: EXCHANGES OF SHARES FOR QCBS
CG45573GROUP SHARE EXCHANGES: EXCHANGES OF SHARES FOR QCBS
CG45600MERGERS
CG45601MERGERS: DEFERRAL OF CAPITAL GAINS CHARGE: HANDLING
CG45602MERGERS
CG45603MERGERS
CG45604MERGERS
CG45605MERGERS
CG45620DEMERGERS
CG45630SCHEMES OF RECONSTRUCTION OR AMALGAMATION
CG45650DOMESTICATION
CG45651DOMESTICATION
CG45652DOMESTICATION
CG45660OUTWARD DOMESTICATION: DEFERRAL OF CAPITAL GAINS CHARGE
CG45661OUTWARD DOMESTICATION: AMOUNT OF DEFERRED GAIN
CG45662OUTWARD DOMESTICATION: AMOUNT OF DEFERRED GAIN
CG45663OUTWARD DOMESTICATION: OCCASIONS OF CHARGE
CG45664OUTWARD DOMESTICATION: OCCASIONS OF CHARGE
CG45665OUTWARD DOMESTICATION: OCCASIONS OF CHARGE
CG45666OUTWARD DOMESTICATION: OCCASIONS OF CHARGE
CG45667OUTWARD DOMESTICATION: OCCASIONS OF CHARGE
CG45668OUTWARD DOMESTICATION: OCCASIONS OF CHARGE
CG45680INWARD DOMESTICATION: NO GAIN/NO LOSS RULE ON INWARD DOMESTICATION
CG45681INWARD DOMESTICATION: NO GAIN/NO LOSS RULE ON INWARD DOMESTICATION
CG45682INWARD DOMESTICATION: EXCLUSIONS FROM RELIEF
CG45683INWARD DOMESTICATION
CG45684INWARD DOMESTICATION: METHOD OF RELIEF
CG45685INWARD DOMESTICATION: PARTNERSHIPS
CG45700EC MERGERS DIRECTIVE: GENERAL
CG45705EC MERGERS DIRECTIVE: TRANSFER OF A UK TRADE: MAIN CONDITIONS
CG45706EC MERGERS DIRECTIVE: TRANSFER OF A UK TRADE: MAIN CONDITIONS
CG45707EC MERGERS DIRECTIVE: TRANSFER OF A UK TRADE: MAIN CONDITIONS
CG45708EC MERGERS DIRECTIVE: TRANSFER OF A UK TRADE: TAX RESIDENCE
CG45709EC MERGERS DIRECTIVE: TRANSFER OF A UK TRADE: IN EXCHANGE FOR SECURITIES
CG45710EC MERGERS DIRECTIVE: ASSETS WITHIN UK TAX NET IN HANDS OF TRANSFEREE
CG45711EC MERGERS DIRECTIVE: EXCLUSION OF CHARGE ON CESSATION OF BRANCH USE
CG45712EC MERGERS DIRECTIVE: XFER OF UK TRADE: CAPITAL ALLOWANCES
CG45713EC MERGERS DIRECTIVE: XFER OF UK TRADE: TAX AVOIDANCE/CLEARANCE PROCEDURE
CG45714EC MERGERS DIRECTIVE: XFER OF UK TRADE: TAX AVOIDANCE/CLEARANCE PROCEDURE
CG45715EC MERGERS DIRECTIVE: XFER OF UK TRADE: TAX AVOIDANCE/CLEARANCE PROCEDURE
CG45716EC MERGERS DIRECTIVE: XFER OF UK TRADE: TAX AVOIDANCE/CLEARANCE PROCEDURE
CG45730EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: OUTLINE
CG45731EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: MAIN CONDITIONS
CG45732EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: MAIN CONDITIONS
CG45733EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: MAIN CONDITIONS
CG45734EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: NOTIONAL FOREIGN TAX: RELIEF
CG45735EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: PREVENTION OF DUPLICATE CLAIMS
CG45736EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: TAX RESIDENCE
CG45737EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: TAX RESIDENCE
CG45738EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: TAX AVOIDANCE/CLEARANCE
CG45739EC MERGERS DIRECTIVE: XFER OF NON-UK TRADE: TAX AVOIDANCE/CLEARANCE
CG45750PRIVATISATIONS
CG45751HARBOUR AUTHORITIES


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