Change in company ownership
Advance corporation tax
Advance corporation tax (pre-6 April 1999)
Companies (loss restrictions)
Company purchase scheme, warranties and indemnities
Company with investment business
Corporation tax
Disallowance of trading losses
Capital allowances, calculation of balancing charges
Double taxation prevention
Generally
Reconstruction without change in ownership
Restriction of relief
Generally
Lessor companies
Losses
Capital allowances
Circumstances in which the rules apply
Consequences of the rules applying
Deemed changes in ownership
Generally
Leasing companies
Major change in nature or conduct of trade or business, HMRC guidance
Property business/overseas property business
Restriction of trade losses
Rules for ascertaining change in ownership
Shell companies
Major change in nature or conduct of trade
Meaning
Changes in indirect ownership
Disregard of change in company ownership
Generally
Interpretation
When things other than ordinary share capital may be taken into account
Overview
Reconstructions
Recovery of unpaid corporation tax
Accounting period beginning before change
Accounting period ending on or after change
Assessment, effect of payment in pursuance of
Associated company
Attribution of rights
Control, meaning
Interest on
Linked person, meaning
Relevant period, meaning
Shell companies, restriction of relief
Apportionment of amounts
Debits to be brought into account
Generally
Intangible fixed assets, non-trading loss
Loan relationships, carry forward of non-trading deficit from
Notional split of accounting period
Time limit for assessment
