CG45400P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
The degrouping charge
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CG45400The degrouping charge: introduction
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CG45405The degrouping charge: when a charge is triggered, general rule
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CG45410The degrouping charge: when a charge is triggered, special rules
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CG45415The degrouping charge: how and when a gain or loss accrues, outline
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CG45420The degrouping charge: how and when a gain or loss accrues, company leaving a group on a disposal of shares on or after 19 July 2011
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CG45421The degrouping charge: HMRC Technical Note on election to apply amended rules from 1 April 2011 instead of 19 July 2011
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CG45425The degrouping charge: how and when a gain or loss accrues, company leaving a group before 19 July 2011 or on or after that date otherwise than on a disposal of shares
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CG45430The degrouping charge: companies leaving groups on or after 19 July 2011, reduction of charge by claim
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CG45435The degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception
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CG45440The degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement
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CG45445The degrouping charge: anti-avoidance rule for the sub-group exception
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CG45450The degrouping charge: value shifting
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CG45455The degrouping charge: reallocation within group of degrouping charge
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CG45460The degrouping charge: mergers: overview
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CG45461Handling
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CG45462The degrouping charge: mergers: the conditions
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CG45463The degrouping charge: mergers: examples
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CG45464The degrouping charge: mergers: cash contributions
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CG45470The degrouping charge: companies leaving a group before 19 July 2011: roll-over relief