CG53000P - Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents

SHARES AND SECURITIES

Substantial shareholdings exemption

1. CG53000

   Substantial shareholdings exemption: introduction - background and main table of contents
2. CG53005

   Substantial shareholdings exemption: introduction - brief summary of basic structure and meaning of general terms used
3. CG53006

   Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary
4. CG53007

   Substantial shareholdings exemption: interpretation - trade
5. CG53008

   Substantial shareholdings exemption: interpretation - twelve month period
6. CG53009

   Substantial shareholdings exemption: interpretation - interest in shares
7. CG53010

   Substantial shareholdings exemption: interpretation - asset related to shares
8. CG53015

   Substantial shareholdings exemption: introduction - the legislation
9. CG53065

   Substantial shareholdings exemption: introduction - the commencement provisions
10. CG53070

    Substantial shareholdings exemption: introduction - the substantial shareholding requirement
11. CG53072

    Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding
12. CG53073

    additional definition of substantial shareholding where investee co owned by Qualifying Institutional Investors.
13. CG53074

    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies
14. CG53076

    Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation
15. CG53078

    Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held
16. CG53080

    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
17. CG53080A

    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
18. CG53080B

    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
19. CG53080C

    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when trade assets held
20. CG53082

    Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements
21. CG53100

    Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements
22. CG53102

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company
23. CG53104

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company
24. CG53106

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period
25. CG53108

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods
26. CG53110

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company
27. CG53112

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup
28. CG53113

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities
29. CG53113A

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trade
30. CG53113B

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade
31. CG53113C

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade
32. CG53113D

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company
33. CG53113E

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances
34. CG53114

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies
35. CG53116

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial
36. CG53116A

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities
37. CG53116B

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company
38. CG53116C

    Substantial 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
39. CG53116D

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history
40. CG53116E

    Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – interest in an entity that does not have issued share capital
41. CG53117

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments
42. CG53118

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS)
43. CG53119

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property
44. CG53120

    Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups
45. CG53150

    Substantial shareholdings exemption: introduction - the exemptions available
46. CG53155

    Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares
47. CG53160

    Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares
48. CG53165

    Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met
49. CG53167

    Qualifying Institutional Investors
50. CG53170

    Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules
51. CG53170A

    Substantial shareholdings exemption and Share Reorganisations
52. CG53175

    Substantial shareholdings exemption: anti-avoidance rule - identification and handling of cases
53. CG53180

    Substantial shareholdings exemption: anti-avoidance rule - the legislation
54. CG53185

    Substantial shareholdings exemption: anti-avoidance rule - further guidance
55. CG53190

    Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption
56. CG53200

    Substantial shareholdings exemption: introduction - interaction with other legislation
57. CG53205

    Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets
58. CG53210

    Substantial shareholdings exemption: interaction with other legislation - negligible value claims
59. CG53215

    Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992
60. CG53220

    Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992
61. CG53225

    Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock
62. CG53230

    Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165TCGA 1992
63. CG53235

    Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition
64. CG53240

    Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election