CG45300P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: No gain/no loss transfers in groups: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

No gain/no loss transfers in groups

1. CG45300

   No gain/no loss transfers in groups: outline and history
2. CG45305

   No gain/no loss transfers in groups: the main rule
3. CG45310

   No gain/no loss transfers in groups: non-UK resident companies
4. CG45315

   No gain/no loss transfers in groups: dividends in kind
5. CG45320

   No gain/no loss transfers in groups: exceptions
6. CG45325

   No gain/no loss transfers in groups: part disposals including leases
7. CG45355

   CG groups: transfers by election
8. CG45356

   CG groups: transfers by election, current legislation (gains and losses accruing on or after 21 July 2009)
9. CG45357

   CG groups: transfers by election, frequently asked questions
10. CG45358

    Groups: transfers by election, gains and losses accruing before 21 July 2009
11. CG45359

    Groups: transfers by election involving a non-resident company; gains and losses accruing before 21 July 2009