CTM06300 - Corporation Tax: loss-buying: contents

1. CTM06305

   Introduction
2. CTM06310

   Identifying cases
3. CTM06320

   Advising taxpayers
4. CTM06340

   Change in ownership
5. CTM06350

   Groups of companies
6. CTM06355

   Change in ultimate parent
7. CTM06370

   Major change in nature or conduct of a trade
8. CTM06380

   SP10/91
9. CTM06390

   Trading activities becoming small or negligible
10. CTM06400

    Company reconstructions
11. CTM06420

    Accounting period in which change of ownership occurs
12. CTM06430

    Capital allowances
13. CTM06450

    Profit-buying