CG45400P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

The degrouping charge

1. CG45400

   The degrouping charge: introduction
2. CG45405

   The degrouping charge: when a charge is triggered, general rule
3. CG45410

   The degrouping charge: when a charge is triggered, special rules
4. CG45415

   The degrouping charge: how and when a gain or loss accrues, outline
5. 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
6. CG45421

   The degrouping charge: HMRC Technical Note on election to apply amended rules from 1 April 2011 instead of 19 July 2011
7. 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
8. CG45430

   The degrouping charge: companies leaving groups on or after 19 July 2011, reduction of charge by claim
9. CG45435

   The degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception
10. CG45440

    The degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement
11. CG45445

    The degrouping charge: anti-avoidance rule for the sub-group exception
12. CG45450

    The degrouping charge: value shifting
13. CG45455

    The degrouping charge: reallocation within group of degrouping charge
14. CG45460

    The degrouping charge: mergers: overview
15. CG45461

    Handling
16. CG45462

    The degrouping charge: mergers: the conditions
17. CG45463

    The degrouping charge: mergers: examples
18. CG45464

    The degrouping charge: mergers: cash contributions
19. CG45470

    The degrouping charge: companies leaving a group before 19 July 2011: roll-over relief