CG47400P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss streaming from Finance Act 2011: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Loss streaming from Finance Act 2011

1. CG47400

   Restrictions on use of capital losses: overview
2. CG47405

   Capital loss streaming from 19 July 2011: outline of legislation
3. CG47410

   Capital loss streaming from 19 July 2011: when loss streaming applies
4. CG47415

   Capital loss streaming from 19 July 2011: realised losses: share reorganisations and insurance companies
5. CG47420

   Capital loss streaming from 19 July 2011: group takeovers
6. CG47425

   Capital loss streaming from 19 July 2011: order of set off of losses
7. CG47430

   Capital loss streaming from 19 July 2011: set off of restricted losses: (i) individual company joining a group
8. CG47435

   Capital loss streaming from 19 July 2011: set off of restricted losses: (ii) more than one company joining a group together
9. CG47440

   Capital loss streaming from 19 July 2011: pooled or merged assets
10. CG47445

    Capital loss streaming from 19 July 2011: qualifying corporate bonds
11. CG47450

    Capital loss streaming from 19 July 2011: change in the nature of a trade or business
12. CG47455

    Capital loss streaming from 19 July 2011: losses on assets appropriated as trading stock
13. CG47460

    Capital loss streaming from 19 July 2011: public sector transfers
14. CG47465

    Capital loss streaming from 19 July 2011: company changing group on a no gain/no loss transfer