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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.3 Intra-group reorganisations /Intra-group transfers of capital assets / D6.305 Transfers of capital assets within a capital gains group—overview

D6.305 Transfers of capital assets within a capital gains group—overview

Corporate tax

D6.305 Transfers of capital assets within a capital gains group—overview

Usually, the transfer of any chargeable assets between members of a chargeable gains group is made on a no gain/no loss basis for capital gains purposes¹.

However, this rule is disapplied for a share exchange that is treated as

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B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE