CG47520+ - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
Loss restrictions before Finance Act 2011
| CG47520 | Restrictions: capital losses: outline summary: general |
| CG47521 | Restrictions: capital losses: outline summary: time-apportionment |
| CG47522 | Restrictions: capital losses: election for alternative MV calculation |
| CG47523 | Restrictions: capital losses: outline summary: pooled assets |
| CG47524 | Restrictions: capital losses: outline summary: pooled assets |
| CG47525 | Restrictions: capital losses: anti-flooding rule: pooled assets |
| CG47526 | Restrictions: capital losses: gains from which pre-entry losses deductible |
| CG47527 | Restrictions: capital losses: gains from which pre-entry losses deductible |
| CG47528 | Restrictions: capital losses: gains from which pre-entry losses deductible |
| CG47529 | Restrictions: capital losses: gains from which pre-entry losses deductible |
| CG47530 | Restrictions: capital losses: deduction of pre-entry losses |
| CG47531 | Restrictions: capital losses: groups to which restrictions apply |
| CG47532 | Restrictions: capital losses: groups to which restrictions apply |
| CG47533 | Restrictions: capital losses: appropriations to trading stock |
| CG47534 | Restrictions: capital losses: outline summary: privatisations |
| CG47535 | Restrictions: capital losses: no gain/no loss disposals |
| CG47550 | Restrictions: capital losses: outline summary: flowchart |
| CG47560 | Restrictions: capital losses: identifying pre-entry losses |
| CG47561 | Restrictions: capital losses: identifying pre-entry losses: relevant group |
| CG47562 | Restrictions: capital losses: identifying pre-entry losses: assets |
| CG47563 | Restrictions: capital losses: identifying pre-entry losses: disposals |
| CG47564 | Restrictions: capital losses: identifying pre-entry losses: part-disposals |
| CG47565 | Restrictions: capital losses: identifying pre-entry losses: rule |
| CG47566 | Restrictions: capital losses: identifying pre-entry losses: rule |
| CG47567 | Restrictions: capital losses: identifying pre-entry losses: relevant time |
| CG47568 | Restrictions: identifying pre-entry losses: companies rejoining same group |
| CG47569 | Restrictions: capital losses: identifying pre-entry losses: takeovers |
| CG47570 | Restrictions: capital losses: identifying pre-entry losses: takeovers |
| CG47571 | Restrictions: capital losses: identifying pre-entry losses: takeovers |
| CG47572 | Restrictions: identifying pre-entry losses: changing groups |
| CG47573 | Restrictions: identifying pre-entry losses: qualifying corporate bonds |
| CG47574 | Restrictions: capital losses: identifying pre-entry losses: life insurance |
| CG47600 | Restrictions: capital losses: pre-entry loss: realised pre-entry |
| CG47601 | Restrictions: capital losses: pre-entry loss: on pre-entry assets |
| CG47602 | Restrictions: capital losses: pre-entry loss: pooled assets |
| CG47603 | Restrictions: capital losses: pre-entry loss: FA 1994 |
| CG47604 | Restrictions: capital losses: amount of pre-entry loss: introduction |
| CG47620 | Restrictions: pre-entry loss: time-apportionment: not pooled |
| CG47621 | Restrictions: pre-entry loss: time-apportionment: allowable expenditure |
| CG47622 | Restrictions: pre-entry loss: time-apportionment: allowable expenditure |
| CG47623 | Restrictions: pre-entry loss: time-apportionment: allowable expenditure |
| CG47624 | Restrictions: pre-entry loss: time-apportionment: allowable expenditure |
| CG47625 | Restrictions: pre-entry loss: time-apportionment |
| CG47626 | Restrictions: pre-entry loss: time-apportionment |
| CG47627 | Restrictions: pre-entry loss: time-apportionment: reorganisations |
| CG47628 | Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers |
| CG47629 | Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers |
| CG47630 | Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers |
| CG47631 | Restrictions: pre-entry loss: time-apportionment |
| CG47632 | Restrictions: pre-entry loss: time-apportionment |
| CG47633 | Restrictions: pre-entry loss: time-apportionment |
| CG47634 | Restrictions: pre-entry loss: time-apportionment: equivalent assets |
| CG47635 | Restrictions: pre-entry loss: time-apportionment: corporate bonds |
| CG47640 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47641 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47642 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47643 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47644 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47645 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47646 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47647 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47648 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47649 | Restrictions: capital losses: time-apportionment: pooled assets |
| CG47660 | Restrictions: pre-entry loss: time-apportionment: reorganisations |
| CG47661 | Restrictions: pre-entry loss: time-apportionment: reorganisations |
| CG47662 | Restrictions: pre-entry loss: time-apportionment: reorganisations |
| CG47663 | Restrictions: pre-entry loss: time-apportionment: reorganisations |
| CG47664 | Restrictions: pre-entry loss: time-apportionment: additional consideration |
| CG47665 | Restrictions: pre-entry loss: time-apportionment: additional consideration |
| CG47666 | Restrictions: pre-entry loss: time-apportionment: additional consideration |
| CG47667 | Restrictions: pre-entry loss: time-apportionment: additional consideration |
| CG47680 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47681 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47682 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47683 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47684 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47685 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47686 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47687 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47688 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47689 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47690 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47691 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47692 | Restrictions: pre-entry loss: anti-flooding rule for pooled assets |
| CG47693 | Restrictions: anti-flooding rule: alternative pre-entry loss |
| CG47694 | Restrictions: anti-flooding rule: alternative pre-entry loss |
| CG47695 | Restrictions: anti-flooding rule: time limit for election |
| CG47696 | Restrictions: anti-flooding rule: effect of election on later disposal |
| CG47720 | Restrictions: pre-entry loss: alternative market value calculation |
| CG47721 | Restrictions: pre-entry loss: alternative market value calculation |
| CG47722 | Restrictions: alternative market value calculation: disposals 30/11/93+ |
| CG47723 | Restrictions: alternative market value calculation |
| CG47724 | Restrictions: pre-entry loss: time limit for market value election |
| CG47725 | Restrictions: pre-entry loss: alternative MV calculation: initial period |
| CG47726 | Restrictions: pre-entry loss: alternative MV calculation: part-disposals |
| CG47740 | Restrictions: pre-entry loss: alternative MV calculation: pooled assets |
| CG47741 | Restrictions: pre-entry loss: alternative MV calculation: pooled assets |
| CG47742 | Restrictions: pre-entry loss: alternative MV calculation: pooled assets |
| CG47770 | Gains from which pre-entry losses are deductible: introduction |
| CG47771 | Gains from which pre-entry losses are deductible: losses pre-entry |
| CG47772 | Gains from which pre-entry losses are deductible: losses pre-entry |
| CG47773 | Gains from which pre-entry losses are deductible: single company case |
| CG47774 | Gains from which pre-entry losses are deductible: multiple company case |
| CG47775 | Gains from which pre-entry losses are deductible: single company case |
| CG47776 | Gains from which pre-entry losses are deductible: multiple company case |
| CG47777 | Gains from which pre-entry losses are deductible: pre-entry assets |
| CG47778 | Gains from which pre-entry losses are deductible: pre-entry assets |
| CG47779 | Gains from which pre-entry losses are deductible: pre-entry assets |
| CG47780 | Gains from which pre-entry losses are deductible: pre-entry assets |
| CG47781 | Gains from which pre-entry losses are deductible: pre-entry assets |
| CG47782 | Gains from which pre-entry losses are deductible: pre-entry assets |
| CG47800 | Gains on assets held on entry into a group: pooled or merged assets |
| CG47801 | Gains on assets held on entry into a group: pooled or merged assets |
| CG47802 | Gains on assets held on entry into a group: pooled or merged assets |
| CG47803 | Gains on assets held on entry into a group: pooled or merged assets |
| CG47820 | Gains on assets held on entry into a group: qualifying corporate bonds |
| CG47821 | Gains on assets held on entry into a group: qualifying corporate bonds |
| CG47840 | Gains from which pre-entry losses are deductible: change in trade |
| CG47841 | Gains from which pre-entry losses are deductible: change in trade |
| CG47842 | Gains from which pre-entry losses are deductible: change in trade |
| CG47843 | Gains from which pre-entry losses are deductible: change in trade |
| CG47880 | Deduction of pre-entry losses: general |
| CG47881 | Deduction of pre-entry losses: general |
| CG47882 | Deduction of pre-entry losses: general |
| CG47883 | Deduction of pre-entry losses: general |
| CG47884 | Deduction of pre-entry losses: general |
| CG47885 | Deduction of pre-entry losses: order of set-off: APs pre-16/3/93 |
| CG47886 | Deduction of pre-entry losses: order of set-off: APs 16/3/93+ |
| CG47887 | Deduction of pre-entry losses: order of set-off: APs 16/3/93+ |
| CG47910 | Groups to which loss set-off restrictions apply: introduction |
| CG47911 | Groups to which loss set-off restrictions apply: introduction |
| CG47912 | Groups to which loss set-off restrictions apply: TCGA92 SCH7A PARA9 |
| CG47913 | Groups to which loss set-off restrictions apply: realised losses: rule |
| CG47914 | Groups to which loss set-off restrictions apply: unrealised losses: rule |
| CG47915 | Groups to which loss set-off restrictions apply: unrealised losses: rule |
| CG47920 | Groups to which loss set-off restrictions apply: other groups in same AP |
| CG47921 | Groups to which loss set-off restrictions apply: other groups in same AP |
| CG47922 | Groups to which loss set-off restrictions apply: other groups in same AP |
| CG47923 | Groups to which loss set-off restrictions apply: other groups in same AP |
| CG47924 | Groups to which loss set-off restrictions apply: special cases |
| CG47925 | Groups to which loss set-off restrictions apply: special cases |
| CG47926 | Groups to which loss set-off restrictions apply: special cases |
| CG47927 | Groups to which loss set-off restrictions apply: special cases |
| CG47928 | Groups to which loss set-off restrictions apply: special cases |
| CG47929 | Groups to which loss set-off restrictions apply: special cases |
| CG47940 | Groups to which loss set-off restrictions apply: connected groups |
| CG47941 | Groups to which loss set-off restrictions apply: connected groups |
| CG47942 | Groups to which loss set-off restrictions apply: connected groups |
| CG47943 | Groups to which loss set-off restrictions apply: connected groups |
| CG47944 | Groups to which loss set-off restrictions apply: connected groups |
| CG47945 | Groups to which loss set-off restrictions apply: common group membership |
| CG47970 | Appropriations to trading stock |
| CG47971 | Appropriations to trading stock |
| CG47972 | Appropriations to trading stock |
| CG47985 | Restrictions on setting off capital losses: privatisations |
| CG47986 | Restrictions on setting off capital losses: privatisations |
| CG47987 | Restrictions on setting off capital losses: privatisations |
| CG47988 | Restrictions on setting off capital losses: privatisations |
| CG47989 | Restrictions on setting off capital losses: FA2000 changes to group definition: transitional provisions |
| CG48000 | Capital loss buying: approach prior to FA 1993: general |
| CG48001 | Capital loss buying: approach prior to FA 1993: general |
| CG48002 | Capital loss buying: approach prior to FA 1993: general |
| CG48003 | Capital loss buying: approach prior to FA 1993: general |
| CG48004 | Capital loss buying: approach prior to FA 1993: general |
| CG48005 | Capital loss buying: pre-FA93: News International case |
| CG48006 | Capital loss buying: pre-FA93: News International case: decision |
| CG48007 | Capital loss buying: pre-FA93: News International case: Ramsay principle |
