CG45000C - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

1. CG45000P

   Capital Gains Groups: general
2. CG45100P

   The capital gains definition of a group of companies
3. CG45300P

   No gain/no loss transfers in groups
4. CG45400P

   The degrouping charge
5. CG45550P

   Company reorganisations
6. CG45900P

   Groups: Particular Aspects
7. CG46500P

   Depreciatory transactions
8. CG46800P

   Value shifting in groups before Finance Act 2011
9. CG47000P

   Restrictions on losses: introduction
10. CG47020P

    Anti-loss buying rules in Finance Act 2006
11. CG47320P

    Anti-gain buying rules in Finance Act 2006
12. CG47400P

    Loss streaming from Finance Act 2011
13. CG47520P

    Loss restrictions before Finance Act 2011
14. CG48200P

    Gain buying rules, abolished in Finance Act 2006
15. CG48500P

    Value shifting rule from Finance Act 2011