CG53000+ - CAPITAL GAINS MANUAL: Contents
SHARES AND SECURITIES
Substantial shareholdings exemption
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Substantial shareholdings exemption: introduction - background and main table of contents |
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Substantial shareholdings exemption: introduction brief summary of basic structure and meaning of general terms used |
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Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary |
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Substantial shareholdings exemption: interpretation - trade |
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Substantial shareholdings exemption: interpretation - twelve month period |
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Substantial shareholdings exemption: interpretation - interest in shares |
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Substantial shareholdings exemption: interpretation - asset related to shares |
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Substantial shareholdings exemption: introduction - the legislation |
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Substantial shareholdings exemption: introduction - the commencement provisions |
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Substantial shareholdings exemption: introduction - the substantial shareholding requirement |
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Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding |
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Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies |
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Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation |
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Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held |
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Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held |
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Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements |
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Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - trade |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - expenses incurred, or time spent, by officers and employees of the company in undertaking its activities |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS) |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property |
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Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups |
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Substantial shareholdings exemption: introduction - the exemptions available |
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Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares |
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Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares |
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Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met |
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Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules |
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Substantial shareholdings exemption and Share Reorganisations |
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Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - submission to Capital Gains Technical Group before arguing case |
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Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - the legislation |
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Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - Statement of Practice |
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Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption |
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Substantial shareholdings exemption: introduction - interaction with other legislation |
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Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets |
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Substantial shareholdings exemption: interaction with other legislation - negligible value claims |
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Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992 |
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Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992 |
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Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock |
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Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165 TCGA 1992 |
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Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition |
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Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election |
