»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp degrouping charge: introduction

»Ê¹ÚÌåÓýapp degrouping charge: when a charge is triggered, general rule

»Ê¹ÚÌåÓýapp degrouping charge: when a charge is triggered, special rules

»Ê¹ÚÌåÓýapp degrouping charge: how and when a gain or loss accrues, outline

»Ê¹ÚÌåÓýapp degrouping charge: how and when a gain or loss accrues, company leaving a group on a disposal of shares on or after 19 July 2011

»Ê¹ÚÌåÓýapp degrouping charge: HMRC Technical Note on election to apply amended rules from 1 April 2011 instead of 19 July 2011

»Ê¹ÚÌåÓýapp degrouping charge: how and when a gain or loss accrues, company leaving a group before 19 July 2011 or on or after that date otherwise than on a disposal of shares

»Ê¹ÚÌåÓýapp degrouping charge: companies leaving groups on or after 19 July 2011, reduction of charge by claim

»Ê¹ÚÌåÓýapp degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception

»Ê¹ÚÌåÓýapp degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement

»Ê¹ÚÌåÓýapp degrouping charge: anti-avoidance rule for the sub-group exception

»Ê¹ÚÌåÓýapp degrouping charge: value shifting

»Ê¹ÚÌåÓýapp degrouping charge: reallocation within group of degrouping charge

»Ê¹ÚÌåÓýapp degrouping charge: mergers: overview

Handling

»Ê¹ÚÌåÓýapp degrouping charge: mergers: the conditions

»Ê¹ÚÌåÓýapp degrouping charge: mergers: examples

»Ê¹ÚÌåÓýapp degrouping charge: mergers: cash contributions

»Ê¹ÚÌåÓýapp degrouping charge: companies leaving a group before 19 July 2011: roll-over relief