Capital allowances

Commentary – Tax Reporter ¶235-600 ; Tax Reporter ¶772-120

Ceasing to be UK resident

Legislation/Regulatory – FA98 Sch. 18, para. 87B

Chargeable gains

Commentary – Tax Reporter ¶772-120

Derivative contracts

Commentary – Tax Reporter ¶772-120

EC mergers directive

Commentary – Tax Reporter ¶103-840 ; Tax Reporter ¶772-120

EC Mergers Directive, regulations

Legislation/Regulatory – FA2007 s. 110

Formation

Commentary – Tax Reporter ¶235-600 ; Tax Reporter ¶772-120
Legislation/Regulatory – Reg. 2157/01 art. 15-36

Generally

Commentary – Tax Reporter ¶772-100

Groups of companies

Generally

Legislation/Regulatory – TCGA92 s. 170(10A)

Intangible fixed assets

Legislation/Regulatory – CTA2009 s. 770, Sch. 2, para. 101

Held-over gains

Legislation/Regulatory – TCGA92 s. 140(6B), 154(2A), (2B), 179(1B), (1C)

Intangible assets

Commentary – Tax Reporter ¶772-120

Loan relationships

Commentary – Tax Reporter ¶772-120

Meaning

Legislation/Regulatory – FA98 Sch. 18, para. 87C

Mergers

– see European cross-border mergers

Residence

Commentary – Tax Reporter ¶764-000

Securities issued on merger

Legislation/Regulatory – TCGA92 s. 140G

Stamp duty and stamp duty reserve tax

Bearer instruments

Legislation/Regulatory – F(No. 2)A2005 s. 58(4) ; FA86 s. 90(3C) ; FA99 Sch. 15, para. 11

Chargeable securities

Legislation/Regulatory – F(No. 2)A2005 s. 57(2) ; FA86 s. 99(4)

Subsidiary merging with parent

Legislation/Regulatory – TCGA92 s. 140GA

Transfer during formation of

Commentary – Practical Capital Allowances ¶120-150

Transfer of registered office to the UK

Legislation/Regulatory – CTA2009 s. 16 ; Dir. 2009/133

Transfers of qualifying assets

Commentary – Tax Reporter ¶235-600