IFM40300 - Becoming a QAHC: contents

1. IFM40310

   Introduction
2. IFM40320

   When ownership condition is not met
3. IFM40330

   Entering with assets
4. IFM40340

   substantial shareholding exemption: entry disposal
5. IFM40345

   Substantial shareholding exemption: when company leaves
6. IFM40350

   Ring fence business
7. IFM40355

   Tax treatment of ring fence business
8. IFM40360

   Example of ring fence streaming within QAHC
9. IFM40365

   Apportionment of income and expenses across ring fence
10. IFM40366

    Other ring fence related points
11. IFM40367

    Interaction with loss restriction
12. IFM40370

    Moving assets into the ring fence
13. IFM40375

    Becoming a QAHC: moving assets out of the ring fence
14. IFM40380

    Crossing the ring fence