CG65700C - Capital Gains Manual: Reliefs: Transfer of a business to a company: contents

Transfer of a business to a company

1. CG65700

   Transfer of a business to a company: introduction and interaction with other reliefs
2. CG65710

   Transfer of a business to a company: conditions for relief
3. CG65715

   Transfer of a business to a company: conditions for relief: meaning of 'business'
4. CG65720

   Transfer of a business to a company: consideration wholly or partly in exchange for shares and consideration other than in shares
5. CG65730

   Transfer of a business to a company: election for relief under TCGA92/S162 not to apply
6. CG65740

   Transfer of a business to a company: computation
7. CG65745

   Transfer of a business to a company: computation: transfer of liabilities
8. CG65750

   Transfer of a business to a company: example: consideration wholly in shares
9. CG65755

   Transfer of a business to a company: example: consideration partly in shares
10. CG65760

    Transfer of a business to a company: example: consideration partly satisfied by sum credited to director's loan account
11. CG65765

    Transfer of a business to a company: example: relief restricted to cost of shares