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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
19 May 2026 - See all updates

CG45900P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents

  1. CG45900
    Groups: appropriations to and from trading stock: outline
  2. CG45902
    Groups: appropriations to and from trading stock: insurance companies
  3. CG45905
    Groups: appropriations to trading stock
  4. CG45910
    Groups: appropriations from trading stock
  5. CG45920
    Companies and Groups of Companies: Groups of companies: Particular Aspects: loss restriction by reference to capital allowances
  6. CG45921
    Groups: loss restriction by reference to capital allowances
  7. CG45922
    Groups: loss restriction by reference to capital allowances
  8. CG45923
    Groups: loss restriction by reference to capital allowances
  9. CG45930
    Groups: business asset roll-over relief, background
  10. CG45932
    Groups: business asset roll-over relief: the single group trade rule
  11. CG45943
    Groups: business asset roll-over relief: asset owned by non-trading company
  12. CG45945
    Groups: business asset roll-over relief: depreciating assets
  13. CG45948
    Groups: business asset roll-over relief: the same person rule (1), the general rule
  14. CG45949
    Groups: business asset roll-over relief: the same person rule (2), no need to be members at same time
  15. CG45950
    Groups: business asset roll-over relief: the same person rule (3), takeovers
  16. CG45953
    Groups: business asset roll-over relief: no-gain/no-loss acquisitions do not qualify for relief
  17. CG45965
    Groups: modification of compulsory purchase roll-over relief rules
  18. CG45970
    Groups: alternative tax collection rights
  19. CG45973
    Groups: alternative collection rights: from 1 April 2000
  20. CG46100
    Groups: indexation
  21. CG46101
    Groups: indexation on no gain/no loss disposals: general
  22. CG46110
    Groups: indexation on no gain/loss disposals: assets held on 31/3/82
  23. CG46120
    Groups: restriction of indexation allowance: outline
  24. CG46130
    Groups: restriction of indexation allowance: debts on a security
  25. CG46131
    Groups: indexation allowance restriction: redeemable preference shares
  26. CG46132
    Groups: indexation allowance restriction: not redeemable preference shares
  27. CG46140
    Groups: indexation allowance restriction: definitions
  28. CG46150
    Debts on a security
  29. CG46165
    Groups: indexation allowance restriction: redeemable preference shares
  30. CG46166
    Groups: indexation allowance restriction: redeemable preference shares
  31. CG46167
    Groups: indexation allowance restriction: redeemable preference shares
  32. CG46168
    Groups: indexation allowance restriction: redeemable preference shares
  33. CG46169
    Groups: indexation allowance. restriction: redeemable preference shares
  34. CG46180
    Groups: indexation allowance restriction: not redeemable preference shares
  35. CG46181
    Groups: indexation allowance restriction: not redeemable preference shares
  36. CG46182
    Groups: indexation allowance restriction: not redeemable preference shares
  37. CG46183
    Groups: indexation allowance restriction: not redeemable preference shares
  38. CG46195
    Groups: indexation allowance restriction: share reorganisations
  39. CG46196
    Groups: indexation allowance restriction: share reorganisations
  40. CG46197
    Groups: indexation allowance restriction: share reorganisations
  41. CG46198
    Groups: indexation allowance restriction: share reorganisations
  42. CG46210
    Groups: indexation allowance restriction: no gain/no loss disposals
  43. CG46220
    Groups: indexation allowance restriction: just/reasonable: preference shares
  44. CG46221
    Groups: indexation allowance restriction: just/reasonable: ordinary shares
  45. CG46300
    Groups: rebasing
  46. CG46301
    Groups: rebasing
  47. CG46305
    Groups: rebasing: no gain/no loss disposals after 31/3/82
  48. CG46306
    Groups: rebasing: no gain/no loss disposals after 31/3/82
  49. CG46320
    Groups: rebasing: no gain/no loss disposals on or after 6/4/88
  50. CG46330
    Groups: rebasing: no gain/no loss disposals: elections out of kink test
  51. CG46331
    Groups: rebasing: No gain/no loss disposals: elections out of kink test
  52. CG46350
    Groups: rebasing: deferred charges
  53. CG46360
    Groups: rebasing: group elections out of the kink test
  54. CG46361
    Groups: rebasing: group elections out of the kink test: general
  55. CG46362
    Groups: rebasing: group elections out of the kink test: time limits
  56. CG46363
    Groups: rebasing: group elections out of the kink test: groups of companies
  57. CG46364
    Groups: rebasing: elections out of kink test: companies joining/leaving group
  58. CG46365
    Groups: rebasing: elections out of kink test: relevant time
  59. CG46366
    Groups: rebasing: elections out of kink test: outgoing company
  60. CG46367
    Groups: rebasing: elections out of kink test: incoming company
  61. CG46368
    Groups: rebasing: elections out of kink test: no group election
  62. CG46369
    Groups: rebasing: elections out of kink test: joining after relevant time
  63. CG46370
    Groups: rebasing: elections out of kink test: 1st disposal
  64. CG46371
    Groups: rebasing: elections out of kink test: 1st disposal
  65. CG46372
    Groups: rebasing: elections out of kink test: 1st disposal
  66. CG46373
    Groups: rebasing: elections out of kink test: time limit: subsidiary co
  67. CG46374
    Groups: rebasing: elections out of kink test: late elections
  68. CG46375
    Groups: rebasing: elections out of kink test: company joining/leaving
  69. CG46390
    Groups: rebasing: elections out of kink test: company takeovers
  70. CG46391
    Groups: rebasing: elections out of kink test: takeover
  71. CG46392
    Groups: rebasing: elections out of kink test: takeover
  72. CG46395
    Groups: rebasing: elections out of kink test: takeovers: time limits