CTM06300 - Corporation Tax: loss-buying: contents

CTM06305Introduction
CTM06310Identifying cases
CTM06320Advising taxpayers
CTM06340Change in ownership
CTM06350Groups of companies
CTM06370Major change in nature or conduct of a trade
CTM06380SP10/91
CTM06390Trading activities becoming small or negligible
CTM06400Company reconstructions
CTM06420Accounting period in which change of ownership occurs
CTM06430Capital allowances
CTM06450Profit-buying