Annual and consolidated accounts

Capital allowances

Ceasing to be UK resident

Cessation of payments

Chargeable gains

Derivative contracts

EC mergers directive

EC Mergers Directive, regulations

Entry into force

Formation

General provisions

Generally

Groups of companies

Generally

Intangible fixed assets

Held-over gains

Insolvency

Intangible assets

Liquidation

Loan relationships

Meaning

Mergers

Public limited companies

Residence

Securities issued on merger

Stamp duty and stamp duty reserve tax

Bearer instruments

Chargeable securities

Structure

Subsidiary merging with parent

Transfer of registered office to the UK

Transfers of qualifying assets

Transitional provisions

Winding up