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
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CG45550Group share exchanges: interaction with no gain/no loss rule
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CG45620Demergers
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CG45630Schemes of reconstruction or amalgamation
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CG45650Domestication
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CG45660Outward domestication: deferral of capital gains charge
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CG45670Outward domestication: recovery of deferred charge
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CG45680Outward domestication: disposals that do not cause recovery of the deferred charge
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CG45700European Union Directives and Regulations
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CG45701ETMD: General Principles
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CG45702ETMD: transfer of a UK business: main conditions (1)
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CG45703ETMD: division of a UK business: introduction and main conditions (2)
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CG45704ETMD: division of a UK business: main conditions for section 140A to apply (3)
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CG45705ETMD: transfer or division of a UK business: main conditions for section 140A to apply
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CG45706ETMD: merger leaving assets within the UK charge: scope of section 140E
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CG45707ETMD: merger to form a Societas Europaea or SE
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CG45708ETMD: merger to form a European Cooperative Society or SCE
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CG45709ETMD: other mergers within the scope of the ETMD
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CG45710ETMD: main conditions for section 140E to apply
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CG45711ETMD: the effect of section 140E
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CG45712ETMD: definitions of certain terms within section 140E
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CG45713ETMD: transfer of a non - UK business: main conditions
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CG45714ETMD: division of a non - UK business: main conditions
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CG45715ETMD: the effect of section 140C
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CG45716ETMD: merger of a non - UK business: main conditions
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CG45717ETMD: the effect of section 140F
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CG45718ETMD: securities issued on a transaction with the ETMD
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CG45719ETMD: securities issued on a partial division of a business: main conditions
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CG45720ETMD: securities issued on a merger: main conditions
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CG45721ETMD: disapplication of sections 24 and 122 where a subsidiary merges with its parent
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CG45722ETMD: transparent entities: general background
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CG45723ETMD: transparent entities: general approach
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CG45724ETMD: transparent entities: share exchanges
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CG45725ETMD: transparent entities: division of business or transfer of assets
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CG45726ETMD: transparent entities: division of business or transfer of assets - the effect of Section 140I
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CG45727ETMD: transparent entities: mergers
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CG45728ETMD: transparent entities: taxation after transfer of part of a business or a merger
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CG45729ETMD: transparent entities: taxation after transfer of part of a business or a merger: conditions within section 140K
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CG45730ETMD: general definitions applicable to sections 140A -K
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CG45731ETMD: anti avoidance provisions
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CG45732ETMD: anti avoidance provisions: clearance procedure
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CG45733ETMD: consequential amendments within TCGA 1992
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CG45734ETMD: consequential amendments within TCGA 1992: – section 140
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CG45735ETMD: consequential amendments within TCGA 1992: – section 154
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CG45736ETMD: consequential amendments within TCGA 1992: – section 154 and groups
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CG45737ETMD: consequential amendments within TCGA 1992: – section 116
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CG45738ETMD: consequential amendments within TCGA 1992: – section 179 assets other than shares
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CG45739ETMD: consequential amendments within TCGA 1992: – section 179 shares
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CG45740ETMD: consequential amendments within TCGA 1992: – section 170
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CG45741ETMD: consequential amendments within TCGA 1992: – Sch 7A background
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CG45742ETMD: consequential amendments within TCGA 1992: – Sch 7A and mergers to form SEs
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CG45750Privatisations
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CG45751Harbour authorities