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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.3 Intra-group reorganisations /Transfer of a trade—75% common ownership / D6.315 Implications on a transfer of a trade where 75% common ownership—overview

D6.315 Implications on a transfer of a trade where 75% common ownership—overview

Corporate tax

D6.315 Implications on a transfer of a trade where 75% common ownership—overview

Where there is 75% common ownership (D6.327) between the predecessor and successor company, the rules detailed at D6.310 apply with the exception of those relating to capital allowances and trading losses on the transfer of a trade.

A transfer of a trade within 75% common ownership is sometimes referred

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

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

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

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

A1.810 Limitation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

E1.416 Dividends from non-UK resident companies—general