CG45400+ - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
The degrouping charge
| CG45400 | The degrouping charge: introduction |
| CG45405 | The degrouping charge: when a charge is triggered, general rule |
| CG45410 | The degrouping charge: when a charge is triggered, special rules |
| CG45415 | The degrouping charge: how and when a gain or loss accrues, outline |
| CG45420 | The degrouping charge: how and when a gain or loss accrues, company leaving a group on a disposal of shares on or after 19 July 2011 |
| CG45421 | The degrouping charge: HMRC Technical Note on election to apply amended rules from 1 April 2011 instead of 19 July 2011 |
| CG45425 | The degrouping charge: how and when a gain or loss accrues, company leaving a group before 19 July 2011 or on or after that date otherwise than on a disposal of shares |
| CG45430 | The degrouping charge: companies leaving groups on or after 19 July 2011, reduction of charge by claim |
| CG45435 | The degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception |
| CG45440 | The degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement |
| CG45445 | The degrouping charge: anti-avoidance rule for the sub-group exception |
| CG45450 | The degrouping charge: value shifting |
| CG45455 | The degrouping charge: reallocation within group of degrouping charge |
| CG45460 | The degrouping charge: mergers: overview |
| CG45461 | The degrouping charge: mergers: handling |
| CG45462 | The degrouping charge: mergers: the conditions |
| CG45463 | The degrouping charge: mergers: examples |
| CG45464 | The degrouping charge: mergers: cash contributions |
| CG45470 | The degrouping charge: companies leaving a group before 19 July 2011: roll-over relief |
