CTM06000 - Corporation Tax: company reconstructions: contents

1. CTM06005

   Without change in ownership - general
2. CTM06010

   Common ownership
3. CTM06020

   Tests of ownership
4. CTM06030

   Beneficial ownership
5. CTM06060

   Transfers of trade
6. CTM06065

   Transfers of trade: without change in ownership - terminal losses
7. CTM06070

   Without change in ownership - later events
8. CTM06110

   Without change in ownership - effects
9. CTM06120

   Loss streaming
10. CTM06130

    Apportionment of profits and losses
11. CTM06200

    Arrangements for transfer of leasing contracts
12. CTM06210

    Avoidance
13. CTM06250

    Relevant liabilities restriction - introduction
14. CTM06260

    Relevant liabilities restriction - particular aspects
15. CTM06270

    Relevant liabilities restriction - details
16. CTM06280

    Relevant liabilities restriction - examples
17. CTM06290

    EU Tax Merger Directive