CFM34000 - Loan relationships: group continuity: contents

1. CFM34010

   Group continuity: overview
2. CFM34020

   Group continuity: the basic rule: an example
3. CFM34030

   Group continuity: meaning of ‘one company replacing another’
4. CFM34040

   Group continuity: meaning of loan relationships with ‘equivalent’ rights and obligations
5. CFM34050

   Group continuity: notional carrying value
6. CFM34060

   Group continuity: notional carrying value: examples
7. CFM34070

   Group continuity: fair value accounting
8. CFM34080

   Group continuity: fair value accounting: examples
9. CFM34090

   Group continuity: transfers of connected party debt
10. CFM34100

    Group continuity: transfers of connected party debt: example
11. CFM34110

    Group continuity: degrouping
12. CFM34120

    Group continuity: degrouping: conditions
13. CFM34130

    Group continuity: degrouping: exempt distributions
14. CFM34140

    Group continuity: degrouping: avoidance
15. CFM34150

    Group continuity: the rule before 16 March 2005
16. CFM34160

    Group continuity: the European Mergers Tax Directive