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 |
