CG45300P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: No gain/no loss transfers in groups: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

No gain/no loss transfers in groups

  1. CG45300
    No gain/no loss transfers in groups: outline and history
  2. CG45305
    No gain/no loss transfers in groups: the main rule
  3. CG45310
    No gain/no loss transfers in groups: non-UK resident companies
  4. CG45315
    No gain/no loss transfers in groups: dividends in kind
  5. CG45320
    No gain/no loss transfers in groups: exceptions
  6. CG45325
    No gain/no loss transfers in groups: part disposals including leases
  7. CG45355
    CG groups: transfers by election
  8. CG45356
    CG groups: transfers by election, current legislation (gains and losses accruing on or after 21 July 2009)
  9. CG45357
    CG groups: transfers by election, frequently asked questions
  10. CG45358
    Groups: transfers by election, gains and losses accruing before 21 July 2009
  11. CG45359
    Groups: transfers by election involving a non-resident company; gains and losses accruing before 21 July 2009