CTM06000 - Corporation Tax: company reconstructions: contents

  1. CTM06005
    Without change in ownership - general
  2. CTM06010
    Common ownership
  3. CTM06020
    Tests of ownership
  4. CTM06030
    Beneficial ownership
  5. CTM06060
    Transfers of trade
  6. CTM06065
    Transfers of trade: without change in ownership - terminal losses
  7. CTM06070
    Without change in ownership - later events
  8. CTM06110
    Without change in ownership - effects
  9. CTM06120
    Loss streaming
  10. CTM06130
    Apportionment of profits and losses
  11. CTM06200
    Arrangements for transfer of leasing contracts
  12. CTM06210
    Avoidance
  13. CTM06250
    Relevant liabilities restriction - introduction
  14. CTM06260
    Relevant liabilities restriction - particular aspects
  15. CTM06270
    Relevant liabilities restriction - details
  16. CTM06280
    Relevant liabilities restriction - examples
  17. CTM06290
    EU Tax Merger Directive