CTM06000 - Corporation Tax: company reconstructions: contents


CTM06005 Without change in ownership - general
CTM06010 Common ownership
CTM06020 Tests of ownership
CTM06030 Beneficial ownership
CTM06060 Transfers of trade
CTM06070 Without change in ownership - later events
CTM06110 Without change in ownership - effects
CTM06120 Loss streaming
CTM06130 Apportionment of profits and losses
CTM06200 Arrangements for transfer of leasing contracts
CTM06210 Avoidance
CTM06250 Relevant liabilities restriction - introduction
CTM06260 Relevant liabilities restriction - particular aspects
CTM06270 Relevant liabilities restriction - details
CTM06280 Relevant liabilities restriction - examples