TTM12000 - Tonnage tax groups: contents

Introduction

Details the treatment of tonnage tax groups. It explains what is meant by a group and how the group’s tonnage tax profits are calculated. It also covers the merger provisions between tonnage tax companies and non tonnage tax companies.

Outline
  1. TTM12001
    Outline on tonnage tax group
Control
  1. TTM12010
    Meaning of 'group'
  2. TTM12020
    Control by an individual
  3. TTM12030
    Meaning of 'associate'
  4. TTM12040
    Meaning of 'relative'
  5. TTM12050
    Meaning of 'child'
  6. TTM12060
    Meaning of ‘settlement’ and ‘settlor’
  7. TTM12070
    Meaning of 'control'
  8. TTM12080
    Attribution of powers to achieve control
  9. TTM12090
    Exclusion from control
  10. TTM12100
    Company not to be a member of more than one group
Group arrangements with Revenue
  1. TTM12200
    Notification of group changes
  2. TTM12210
    Group arrangements
  3. TTM12220
    Matters covered by group arrangement
  4. TTM12230
    Details in notification of group arrangement
  5. TTM12240
    HMRC's agreement to group arrangement
  6. TTM12250
    Changes to membership of group
  7. TTM12260
    Changes to details covered by group arrangement
Merger
  1. TTM12300
    Merger - Meaning
  2. TTM12310
    Merger between TT groups/companies
  3. TTM12320
    Merger between TT and qualifying non-TT groups/companies
  4. TTM12330
    Merger between TT and non-qualifying groups/companies
  5. TTM12340
    Merger between non-qualifying and qualifying non-TT groups/companies
  6. TTM12350
    Meaning of ‘dominant party’
  7. TTM12360
    Meaning of ‘relevant activities’
Demerger
  1. TTM12400
    Definition of ‘demerger’
  2. TTM12410
    Effect of demerger