CIRD42000 - Intangible assets: company reorganisations: contents

1. CIRD42010

   Overview
2. CIRD42020

   Transfer of business without consideration: general
3. CIRD42025

   Transfer of business without consideration: conditions
4. CIRD42030

   Transfer of UK trade between EU residents: general
5. CIRD42035

   Transfer of UK trade between EU residents: further conditions
6. CIRD42040

   Transfer of foreign permanent establishment from UK to a non resident company: deferral of charge
7. CIRD42045

   Transfer of foreign permanent establishment from UK to a non resident company: amount of charge deferred
8. CIRD42050

   Transfer of foreign permanent establishment from UK to a non resident company: when deferral ceases
9. CIRD42055

   Transfer of foreign permanent establishment from UK to a non resident company: further deferral
10. CIRD42060

    Transfer of non UK trade between EU companies
11. CIRD42065

    Transfer of non UK trade between EU companies: meaning of terms
12. CIRD42080

    Formation of a European company (SE)
13. CIRD42090

    The genuine commercial transaction requirement
14. CIRD42100

    Advance clearances: general
15. CIRD42110

    Advance clearances: requirements, time limits and appeals
16. CIRD42115

    Common reasons for refusal
17. CIRD42120

    Transfer of life assurance business
18. CIRD42130

    Transfer of building society business
19. CIRD42140

    Amalgamation of business of building societies, industrial and provident societies and co-operative associations