CG45550P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Company reorganisations: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Company reorganisations

  1. CG45550
    Group share exchanges: interaction with no gain/no loss rule
  2. CG45620
    Demergers
  3. CG45630
    Schemes of reconstruction or amalgamation
  4. CG45650
    Domestication
  5. CG45660
    Outward domestication: deferral of capital gains charge
  6. CG45670
    Outward domestication: recovery of deferred charge
  7. CG45680
    Outward domestication: disposals that do not cause recovery of the deferred charge
  8. CG45700
    European Union Directives and Regulations
  9. CG45701
    ETMD: General Principles
  10. CG45702
    ETMD: transfer of a UK business: main conditions (1)
  11. CG45703
    ETMD: division of a UK business: introduction and main conditions (2)
  12. CG45704
    ETMD: division of a UK business: main conditions for section 140A to apply (3)
  13. CG45705
    ETMD: transfer or division of a UK business: main conditions for section 140A to apply
  14. CG45706
    ETMD: merger leaving assets within the UK charge: scope of section 140E
  15. CG45707
    ETMD: merger to form a Societas Europaea or SE
  16. CG45708
    ETMD: merger to form a European Cooperative Society or SCE
  17. CG45709
    ETMD: other mergers within the scope of the ETMD
  18. CG45710
    ETMD: main conditions for section 140E to apply
  19. CG45711
    ETMD: the effect of section 140E
  20. CG45712
    ETMD: definitions of certain terms within section 140E
  21. CG45713
    ETMD: transfer of a non - UK business: main conditions
  22. CG45714
    ETMD: division of a non - UK business: main conditions
  23. CG45715
    ETMD: the effect of section 140C
  24. CG45716
    ETMD: merger of a non - UK business: main conditions
  25. CG45717
    ETMD: the effect of section 140F
  26. CG45718
    ETMD: securities issued on a transaction with the ETMD
  27. CG45719
    ETMD: securities issued on a partial division of a business: main conditions
  28. CG45720
    ETMD: securities issued on a merger: main conditions
  29. CG45721
    ETMD: disapplication of sections 24 and 122 where a subsidiary merges with its parent
  30. CG45722
    ETMD: transparent entities: general background
  31. CG45723
    ETMD: transparent entities: general approach
  32. CG45724
    ETMD: transparent entities: share exchanges
  33. CG45725
    ETMD: transparent entities: division of business or transfer of assets
  34. CG45726
    ETMD: transparent entities: division of business or transfer of assets - the effect of Section 140I
  35. CG45727
    ETMD: transparent entities: mergers
  36. CG45728
    ETMD: transparent entities: taxation after transfer of part of a business or a merger
  37. CG45729
    ETMD: transparent entities: taxation after transfer of part of a business or a merger: conditions within section 140K
  38. CG45730
    ETMD: general definitions applicable to sections 140A -K
  39. CG45731
    ETMD: anti avoidance provisions
  40. CG45732
    ETMD: anti avoidance provisions: clearance procedure
  41. CG45733
    ETMD: consequential amendments within TCGA 1992
  42. CG45734
    ETMD: consequential amendments within TCGA 1992: – section 140
  43. CG45735
    ETMD: consequential amendments within TCGA 1992: – section 154
  44. CG45736
    ETMD: consequential amendments within TCGA 1992: – section 154 and groups
  45. CG45737
    ETMD: consequential amendments within TCGA 1992: – section 116
  46. CG45738
    ETMD: consequential amendments within TCGA 1992: – section 179 assets other than shares
  47. CG45739
    ETMD: consequential amendments within TCGA 1992: – section 179 shares
  48. CG45740
    ETMD: consequential amendments within TCGA 1992: – section 170
  49. CG45741
    ETMD: consequential amendments within TCGA 1992: – Sch 7A background
  50. CG45742
    ETMD: consequential amendments within TCGA 1992: – Sch 7A and mergers to form SEs
  51. CG45750
    Privatisations
  52. CG45751
    Harbour authorities