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  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 October 2024 - See all updates
  1. Back to contents

CTM80000 - Groups & consortia: contents

  1. CTM80050
    Group income
  2. CTM80100
    Group relief
  3. CTM80500
    Consortia - group relief
  4. CTM80900
    Consortia - group income
  5. CTM81000
    Groups - entitlement to profits or assets available for distribution
  6. CTM81200
    Groups - surrender of ACT
  7. CTM81500
    Groups - group relief - surrendering company not UK resident
  8. CTM82000
    Group relief for carried-forward losses
  9. CTM82500
    Consortia - group relief for carried-forward losses
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