CG45100+ - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
The capital gains definition of a group of companies
| CG45100 | Capital gains group definition: introduction and outline of guidance |
| CG45105 | Capital gains group definition: meaning of “company” |
| CG45110 | Capital gains group definition: what is a group? |
| CG45115 | Capital gains group definition: 51% ownership - modification of corporation tax rules |
| CG45120 | Capital gains group definition: prevention of multiple group membership |
| CG45125 | Capital gains group definition: prevention of multiple group membership - the tiebreaker rules |
| CG45130 | Capital gains group definition: group continuity following takeover |
| CG45135 | Capital gains group definition: winding-up and administration |
| CG45140 | Capital gains group definition: nationalised industries |
