CG53000P – Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption [CG53000P]
Contents:
- [CG53000P] CG53000P – Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption
- [CG53000] CG53000 – Substantial shareholdings exemption: introduction – background and main table of contents
- [CG53005] CG53005 – Substantial shareholdings exemption: introduction – brief summary of basic structure and meaning of general terms used
- [CG53006] CG53006 – Substantial shareholdings exemption: interpretation – company, group, subgroup, holding company and 51% subsidiary
- [CG53007] CG53007 – Substantial shareholdings exemption: interpretation – trade
- [CG53008] CG53008 – Substantial shareholdings exemption: interpretation – twelve month period
- [CG53009] CG53009 – Substantial shareholdings exemption: interpretation – interest in shares
- [CG53010] CG53010 – Substantial shareholdings exemption: interpretation – asset related to shares
- [CG53012] CG53012 – Substantial Shareholdings Exemption: Qualifying Institutional Investors
- [CG53015] CG53015 – Substantial shareholdings exemption: introduction – the legislation
- [CG53065] CG53065 – Substantial shareholdings exemption: introduction – the commencement provisions
- [CG53070] CG53070 – Substantial shareholdings exemption: introduction – the substantial shareholding requirement
- [CG53072] CG53072 – Substantial shareholdings exemption: the substantial shareholding requirement – the minimum size of the shareholding
- [CG53073] CG53073 – Substantial shareholdings exemption: the substantial shareholding requirement – additional definition of substantial shareholding where investee co owned by Qualifying Institutional Investors.
- [CG53074] CG53074 – Substantial shareholdings exemption: the substantial shareholding requirement – aggregation of shares held by group companies
- [CG53076] CG53076 – Substantial shareholdings exemption: the substantial shareholding requirement – effect of liquidation
- [CG53078] CG53078 – Substantial shareholdings exemption: the substantial shareholding requirement – the period over which a substantial shareholding must be held
- [CG53080] CG53080 – Substantial shareholdings exemption: the substantial shareholding requirement – aggregation of periods when shares held
- [CG53080A] CG53080A – Substantial shareholdings exemption: the substantial shareholding requirement – aggregation of periods when shares held
- [CG53080B] CG53080B – Substantial shareholdings exemption: the substantial shareholding requirement – aggregation of periods when shares held
- [CG53080C] CG53080C – Substantial shareholdings exemption: the substantial shareholding requirement – aggregation of periods when trade assets held
- [CG53082] CG53082 – Substantial shareholdings exemption: the substantial shareholding requirement – effect of repurchase agreement and stock lending arrangements
- [CG53100] CG53100 – Substantial shareholdings exemption: introduction – the trading company/group/subgroup requirements
- [CG53102] CG53102 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – the investing company
- [CG53104] CG53104 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – the investee company
- [CG53106] CG53106 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – the qualifying period
- [CG53108] CG53108 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – aggregation of periods
- [CG53110] CG53110 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – trading company
- [CG53112] CG53112 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – trading group and trading subgroup
- [CG53113] CG53113 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – trading activities
- [CG53113A] CG53113A – Substantial shareholdings exemption: the trading company/group/subgroup requirements – trade
- [CG53113B] CG53113B – Substantial shareholdings exemption: the trading company/group/subgroup requirements – in the course of, or for the purposes of, a trade
- [CG53113C] CG53113C – Substantial shareholdings exemption: the trading company/group/subgroup requirements – preparing to carry on a trade
- [CG53113D] CG53113D – Substantial shareholdings exemption: the trading company/group/subgroup requirements – acquiring or starting to carry on a trade, or acquiring shares in a trading company
- [CG53113E] CG53113E – Substantial shareholdings exemption: the trading company/group/subgroup requirements – as soon as is reasonably practicable in the circumstances
- [CG53114] CG53114 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – special rules for joint venture companies
- [CG53116] CG53116 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial
- [CG53116A] CG53116A – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – income from non-trading activities
- [CG53116B] CG53116B – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – the asset base of the company
- [CG53116C] CG53116C – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – expenses incurred, or time spent, by officers and employees of the company in undertaking its activities
- [CG53116D] CG53116D – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – the company's history
- [CG53116E] CG53116E – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – interest in an entity that does not have issued share capital
- [CG53117] CG53117 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – shares and other assets held otherwise than as investments
- [CG53118] CG53118 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – investments in Corporate Venturing Schemes (CVS)
- [CG53119] CG53119 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – surplus trading property
- [CG53120] CG53120 – Substantial shareholdings exemption: the trading company/group/subgroup requirements – dealing with requests for opinions on the trading status of companies, groups and subgroups
- [CG53150] CG53150 – Substantial shareholdings exemption: introduction – the exemptions available
- [CG53155] CG53155 – Substantial shareholdings exemption: the exemptions available – the main exemption for shares and interests in shares
- [CG53160] CG53160 – Substantial shareholdings exemption: the exemptions available – the subsidiary exemption for assets related to shares
- [CG53165] CG53165 – Substantial shareholdings exemption: the exemptions available – the subsidiary exemption where the conditions for the main exemption were previously met
- [CG53167] CG53167 – Substantial shareholdings exemption: the exemptions available – Qualifying Institutional Investors
- [CG53170] CG53170 – Substantial shareholdings exemption: the exemptions available – application of exemption in priority to no disposal rules
- [CG53170A] CG53170A – Substantial Shareholdings exemption and Share Reorganisations
- [CG53175] CG53175 – Substantial shareholdings exemption: anti-avoidance rule – identification and handling of cases
- [CG53180] CG53180 – Substantial shareholdings exemption: anti-avoidance rule – the legislation
- [CG53185] CG53185 – Substantial shareholdings exemption: anti-avoidance rule – further guidance
- [CG53190] CG53190 – Substantial shareholdings exemption: the exemptions available – other cases excluded from exemption
- [CG53200] CG53200 – Substantial shareholdings exemption: introduction – interaction with other legislation
- [CG53205] CG53205 – Substantial shareholdings exemption: interaction with other legislation – meaning of chargeable shares and chargeable assets
- [CG53210] CG53210 – Substantial shareholdings exemption: interaction with other legislation – negligible value claims
- [CG53215] CG53215 – Substantial shareholdings exemption: interaction with other legislation – reorganisation involving held over gain – section 116(10) TCGA 1992
- [CG53220] CG53220 – Substantial shareholdings exemption: interaction with other legislation – recovery of postponed charge – section 140(4) TCGA 1992
- [CG53225] CG53225 – Substantial shareholdings exemption: interaction with other legislation – appropriation of asset to trading stock
- [CG53230] CG53230 – Substantial shareholdings exemption: interaction with other legislation – recovery of held-over gain – section 165 TCGA 1992
- [CG53235] CG53235 – Substantial shareholdings exemption: interaction with other legislation – degrouping – time of deemed disposal and reacquisition
- [CG53240] CG53240 – Substantial shareholdings exemption: interaction with other legislation – effect of FOREX matching election