CTM80100 - Groups & consortia: group relief: Contents

This chapter applies for accounting periods ending on or after 1 April 1998

CTM80105 Outline
CTM80110 Reliefs which may be claimed
CTM80115 Trading losses
CTM80120 Excess capital allowances
CTM80125 Non-trading loan relationships deficits
CTM80130 Excess charges
CTM80135 Schedule A losses
CTM80136 Schedule A losses - transitional provisions
CTM80140 Excess management expenses
CTM80141 Non-trading losses on intangible fixed assets
CTM80142 Excess of charges etc. over other profits
CTM80143 Order of relief for amounts which can be surrendered
CTM80145 Claims for relief
CTM80150 Companies affected
CTM80155 Qualifying tests
CTM80160 Qualifying tests - application of
CTM80165 Arrangements - transfer of company to another group
CTM80170 Control
CTM80175 Arrangements disqualifying relief
CTM80180 Definitions of third company and successor
CTM80185 Enabling arrangements
CTM80190 Direct arrangements
CTM80195 Date of arrangements
CTM80200 Information about arrangements
CTM80205 SP3/93 and ESCC10
CTM80210 Non-coinciding accounting periods or group relationships
CTM80215 Non-coinciding accounting periods or group relationships - multiple claims
CTM80220 Non-coinciding accounting periods or group relationships - order of dealing with claims
CTM80225 Non-coinciding accounting periods or group relationships - overlapping period
CTM80230 Overlapping period - surrenderable amount and claimant’s profits
CTM80235 Overlapping period - unused part of surrenderable amount and unrelieved part of claimant’s profits
CTM80240 Overlapping period - amount of any prior surrenders attributable thereto
CTM80245 Overlapping period - amount of any previous claims attributable thereto
CTM80250 Non-coinciding accounting periods or group relationships - periods straddling 2 July 1997
CTM80255 Non-coinciding accounting periods or group relationships - example
CTM80260 Apportionment of profit or loss
CTM80265 Apportionment of profit or loss - management accounts
CTM80270 Apportionment of profit or loss - apportioned amount not to exceed total loss
CTM80300 The international aspect - overview
CTM80305 The international aspect - permanent establishments
CTM80310 UK permanent establishment of non-resident company
CTM80315 UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction
CTM80320 UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction - meaning
CTM80325 UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction - credit and exemption countries
CTM80330 Meaning of non-UK profits
CTM80335 Meaning of foreign tax
CTM80340 UK permanent establishment of non-resident company - losses exempted by double taxation agreements
CTM80345 UK permanent establishment of non-resident company - amounts which can be surrendered
CTM80350 Overseas permanent establishment of UK resident company
CTM80355 Overseas permanent establishment of UK resident company - meaning of attributable to overseas permanent establishment
CTM80360 Overseas permanent establishment of UK resident company - meaning of tax relief in a foreign jurisdiction
CTM80365 Overseas permanent establishment of UK resident company - foreign ‘tie-breaker’ rules
CTM80370 The international aspect - accounting period straddling 1 April 2000
CTM80400 Limit of relief
CTM80405 Exclusion of double allowances
CTM80410 Cases of difficulty
CTM80415 Avoidance
CTM80435 Example - surrender of trading losses
CTM80440 Example - surrender of excess capital allowances
CTM80445 Example - surrender of excess management expenses
CTM80450 Example - surrender of excess charges