CG45900P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents

Groups of companies

Groups: particular aspects

1. CG45900

   Groups: appropriations to and from trading stock: outline
2. CG45902

   Groups: appropriations to and from trading stock: insurance companies
3. CG45905

   Groups: appropriations to trading stock
4. CG45910

   Groups: appropriations from trading stock
5. CG45920

   Loss restriction by reference to capital allowances
6. CG45921

   Groups: loss restriction by reference to capital allowances
7. CG45922

   Groups: loss restriction by reference to capital allowances
8. CG45923

   Groups: loss restriction by reference to capital allowances
9. CG45930

   Groups: business asset roll-over relief, background
10. CG45932

    Groups: business asset roll-over relief: the single group trade rule
11. CG45943

    Groups: business asset roll-over relief: asset owned by non-trading company
12. CG45945

    Groups: business asset roll-over relief: depreciating assets
13. CG45948

    Groups: business asset roll-over relief: the same person rule (1), the general rule
14. CG45949

    Groups: business asset roll-over relief: the same person rule (2), no need to be members at the same time
15. CG45950

    Groups: business asset roll-over relief: the same person rule (3), takeovers
16. CG45953

    Groups: business asset roll-over relief: no-gain/no-loss acquisitions do not qualify for relief
17. CG45965

    Groups: modification of compulsory purchase roll-over relief rules
18. CG45970

    Groups: alternative tax collection rights
19. CG45971

    Groups: alternative tax collection rights
20. CG45972

    Groups: alternative tax collection rights
21. CG45973

    Groups: alternative collection rights: from 1April 2000
22. CG46100

    Groups: indexation
23. CG46101

    Groups: indexation on no gain/no loss disposals: general
24. CG46110

    Groups: indexation on no gain/loss disposals: assets held on 31/3/82
25. CG46111

    Groups: indexation on no gain/loss disposals: assets held on 31/3/82
26. CG46112

    Groups: indexation on no gain/loss disposals: assets held on 31/3/82
27. CG46113

    Groups: indexation on no gain/loss disposals: assets held on 31/3/82
28. CG46120

    Groups: restriction of indexation allowance: outline
29. CG46121

    Groups: restriction of indexation allowance: outline
30. CG46122

    Groups: restriction of indexation allowance: outline
31. CG46123

    Groups: restriction of indexation allowance: outline
32. CG46124

    Groups: restriction of indexation allowance: outline
33. CG46130

    Groups: restriction of indexation allowance: debts on a security
34. CG46131

    Groups: indexation allowance restriction: redeemable preference shares
35. CG46132

    Groups: indexation allowance restriction: not redeemable preference shares
36. CG46140

    Groups: indexation allowance restriction: definitions
37. CG46150

    Groups: indexation allowance restriction: debts on a security
38. CG46151

    Groups: indexation allowance restriction: debts on a security
39. CG46152

    Groups: indexation allowance restriction: debts on a security
40. CG46153

    Groups: indexation allowance restriction: debts on a security
41. CG46154

    Groups: indexation allowance restriction: debts on a security
42. CG46155

    Groups: indexation allowance restriction: debts on a security
43. CG46165

    Groups: indexation allowance restriction: redeemable preference shares
44. CG46166

    Groups: indexation allowance restriction: redeemable preference shares
45. CG46167

    Groups: indexation allowance restriction: redeemable preference shares
46. CG46168

    Groups: indexation allowance restriction: redeemable preference shares
47. CG46169

    Groups: indexation allowance restriction: redeemable preference shares
48. CG46180

    Groups: indexation allowance restriction: not redeemable preference shares
49. CG46181

    Groups: indexation allowance restriction: not redeemable preference shares
50. CG46182

    Groups: indexation allowance restriction: not redeemable preference shares
51. CG46183

    Groups: indexation allowance restriction: not redeemable preference shares
52. CG46195

    Groups: indexation allowance restriction: share reorganisations
53. CG46196

    Groups: indexation allowance restriction: share reorganisations
54. CG46197

    Groups: indexation allowance restriction: share reorganisations
55. CG46198

    Groups: indexation allowance restriction: share reorganisations
56. CG46210

    Groups: indexation allowance restriction: no gain/no loss disposals
57. CG46220

    Groups: indexation allowance restriction: just/reasonable: preference shares
58. CG46221

    Groups: indexation allowance restriction: just/reasonable: ordinary shares
59. CG46300

    Groups: rebasing
60. CG46301

    Groups: rebasing
61. CG46305

    Groups: rebasing: no gain/no loss disposals after 31/3/82
62. CG46306

    Groups: rebasing: no gain/no loss disposals after 31/3/82
63. CG46320

    Groups: rebasing: no gain/no loss disposals on or after 6/4/88
64. CG46330

    Groups: rebasing: no gain/no loss disposals: elections out of kink test
65. CG46331

    Groups: rebasing: no gain/no loss disposals: elections out of kink test
66. CG46350

    Groups: rebasing: deferred charges
67. CG46360

    Groups: rebasing: group elections out of the kink test
68. CG46361

    Groups: rebasing: group elections out of the kink test: general
69. CG46362

    Groups: rebasing: group elections out of the kink test: time limits
70. CG46363

    Groups: rebasing: group elections out of the kink test: groups of cos
71. CG46364

    Groups: rebasing: elections out of kink test: cos.joining/leaving group
72. CG46365

    Groups: rebasing: elections out of kink test: relevant time
73. CG46366

    Groups: rebasing: elections out of kink test: outgoing company
74. CG46367

    Groups: rebasing: elections out of kink test: incoming company
75. CG46368

    Groups: rebasing: elections out of kink test: no group election
76. CG46369

    Groups: rebasing: elections out of kink test: joining after relevant time
77. CG46370

    Groups: rebasing: elections out of kink test: 1st disposal
78. CG46371

    Groups: rebasing: elections out of kink test: 1st disposal
79. CG46372

    Groups: rebasing: elections out of kink test: 1st disposal
80. CG46373

    Groups: rebasing: elections out of kink test: time limit: subsidiary co
81. CG46374

    Groups: rebasing: elections out of kink test: late elections
82. CG46375

    Groups: rebasing: elections out of kink test: company joining/leaving
83. CG46390

    Groups: rebasing: elections out of kink test: company takeovers
84. CG46391

    Groups: rebasing: elections out of kink test: takeover
85. CG46392

    Groups: rebasing : elections out of kink test: takeover
86. CG46395

    Groups: rebasing: elections out of kink test: takeovers: time limits