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Home / Simons-Taxes / Corporate tax / Part D2 Groups of companies / Division D2.3 Group capital gains

Division D2.3 Group capital gains

Corporate tax

Division D2.3 Group capital gains

D2.301 Group capital gains—overview
D2.305 Definition of a group for capital gains
D2.307 Group capital gains—leaving a group
D2.308 Destinations for rewritten material
D2.310 Group capital gains—introduction to intra-group transfers
D2.311 Group capital gains—qualifying conditions for intra-group transfers
D2.313 Group capital gains—intra-group transfers of trading stock
D2.314 Group capital gains—intra-group transfers—exclusions
D2.315 Group capital gains—transfer within group to investment trust
D2.316 Group capital gains—transfer within group to venture capital trust
D2.318 Group capital gains—transfers to a group company resident in an EEA state
D2.319 Destinations for rewritten material
D2.325 Group capital gains—computational rules for transactions outside the group
D2.327 Group capital gains—assets held at 31 March 1982
D2.328 Group capital gains—assets held at 6 April 1965
D2.329 Group capital gains—transfers by election within a group
D2.330 Group capital gains—degrouping charge trigger and degrouping charge calculation
D2.331 Group capital gains—exclusions from the degrouping charge
D2.333 Group capital gains—how the degrouping charge is taxed
D2.334 Group capital gains—degrouping charge—parent company leaving a group
D2.335 Group capital gains—claim for reduction of degrouping charge
D2.336 Destinations for rewritten material
D2.342 Destinations for rewritten material
D2.345 Group capital gains—recovery of tax from other group members
D2.348 Destinations for rewritten material
D2.350 Group capital gains—depreciatory transactions
D2.352 Group capital gains—dividend stripping
D2.352A Group capital gains—Value shifting on disposal of shares or securities
D2.359 Destinations for rewritten material

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