Capital allowances

Ceasing to be UK resident

Chargeable gains

Derivative contracts

EC mergers directive

EC Mergers Directive, regulations

Formation

Generally

Groups of companies

Generally

Intangible fixed assets

Held-over gains

Intangible assets

Loan relationships

Meaning

Mergers

Residence

Securities issued on merger

Stamp duty and stamp duty reserve tax

Bearer instruments

Chargeable securities

Subsidiary merging with parent

Transfer during formation of

Transfer of registered office to the UK

Transfers of qualifying assets