CG53000+ - CAPITAL GAINS MANUAL: Contents

SHARES AND SECURITIES

Substantial shareholdings exemption

CG53000Substantial shareholdings exemption: introduction - background and main table of contents
CG53005Substantial shareholdings exemption: introduction brief summary of basic structure and meaning of general terms used
CG53006Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary
CG53007Substantial shareholdings exemption: interpretation - trade
CG53008Substantial shareholdings exemption: interpretation - twelve month period
CG53009Substantial shareholdings exemption: interpretation - interest in shares
CG53010Substantial shareholdings exemption: interpretation - asset related to shares
CG53015Substantial shareholdings exemption: introduction - the legislation
CG53065Substantial shareholdings exemption: introduction - the commencement provisions
CG53070Substantial shareholdings exemption: introduction - the substantial shareholding requirement
CG53072Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding
CG53074Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies
CG53076Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation
CG53078Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held
CG53080Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
CG53082Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements
CG53100Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements
CG53102Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company
CG53104Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company
CG53106Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period
CG53108Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods
CG53110Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company
CG53112Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup
CG53113Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities
CG53113aSubstantial shareholdings exemption: the trading company/group/subgroup requirements - trade
CG53113bSubstantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade
CG53113cSubstantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade
CG53113dSubstantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company
CG53113eSubstantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances
CG53114Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies
CG53116Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial
CG53116aSubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities
CG53116bSubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company
CG53116cSubstantial 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
CG53116dSubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history
CG53117Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments
CG53118Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS)
CG53119Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property
CG53120Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups
CG53150Substantial shareholdings exemption: introduction - the exemptions available
CG53155Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares
CG53160Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares
CG53165Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met
CG53170Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules
CG53175Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - submission to Capital Gains Technical Group before arguing case
CG53180Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - the legislation
CG53185Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - Statement of Practice
CG53190Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption
CG53200Substantial shareholdings exemption: introduction - interaction with other legislation
CG53205Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets
CG53210Substantial shareholdings exemption: interaction with other legislation - negligible value claims
CG53215Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992
CG53220Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992
CG53225Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock
CG53230Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165 TCGA 1992
CG53235Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition
CG53240Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election


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