CG47400P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss streaming from Finance Act 2011: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Loss streaming from Finance Act 2011

  1. CG47400
    Restrictions on use of capital losses: overview
  2. CG47405
    Capital loss streaming from 19 July 2011: outline of legislation
  3. CG47410
    Capital loss streaming from 19 July 2011: when loss streaming applies
  4. CG47415
    Capital loss streaming from 19 July 2011: realised losses: share reorganisations and insurance companies
  5. CG47420
    Capital loss streaming from 19 July 2011: group takeovers
  6. CG47425
    Capital loss streaming from 19 July 2011: order of set off of losses
  7. CG47430
    Capital loss streaming from 19 July 2011: set off of restricted losses: (i) individual company joining a group
  8. CG47435
    Capital loss streaming from 19 July 2011: set off of restricted losses: (ii) more than one company joining a group together
  9. CG47440
    Capital loss streaming from 19 July 2011: pooled or merged assets
  10. CG47445
    Capital loss streaming from 19 July 2011: qualifying corporate bonds
  11. CG47450
    Capital loss streaming from 19 July 2011: change in the nature of a trade or business
  12. CG47455
    Capital loss streaming from 19 July 2011: losses on assets appropriated as trading stock
  13. CG47460
    Capital loss streaming from 19 July 2011: public sector transfers
  14. CG47465
    Capital loss streaming from 19 July 2011: company changing group on a no gain/no loss transfer