51 per cent subsidiary

75 per cent subsidiary

75 per cent subsidiary, meaning

Accounting for VAT

Accounting practices

Acquisition of a holding in a subsidiary

Acquisitions of business by a group, self-supply

Advance corporation tax set-off

Anti-avoidance

Anti-avoidance provisions

Assessment in consequence of direction

Form of directions

Manner of giving directions

Power to give directions

Restrictions on giving directions

Time limit on directions

Application for group treatment

Arrangements

Arrangements, payment of corporation tax

Assets held on 31 March 1982

Assets held on 6 April 1965, election by principal company

Avoidance scheme

Bad debt relief

Former members, clawback of refund

Generally

Basis of taxation

Beneficial ownership, meaning

Generally

Liquidation

Sale of shares

Business property relief

Buying losses and gains, restrictions

Gains

Losses

Pre-change assets

Qualifying change of ownership

Tax advantage, meaning

Capital goods scheme

Changes, planning

Chargeable gains

Allowable loss in respect of disposal or share exchange

Assets held at March 1982 or April 1965

Company, meaning

De-grouping

Debts transferred between

Degrouping

Degrouping charges

Demergers

Enterprise investment scheme deferral of capital gains

European company (SE)

Failure to pay tax on, recovery within group

Generally

Global groups

Group remaining same group

Identification of groups

Indexation allowance

Indexation, intra-group transfers

Intra-group transfers

Investment trusts, intra-group transfers

Linked company debts and shares

Liquidations etc.

Loans

– see Loans

Meaning of group

Member leaving group

Membership of more than one group, tie-breaker rules

Mergers

Mergers, consequences of

No gain/no loss provisions, intra-group transfers

No gain/no loss transfer, disposal of asset after

Non-resident groups

Non-UK residents

Notional transfers within a group, pre-21 July 2009

Pre-entry gains and losses

Re-basing

Reallocation of gain or loss accruing

Recovery of tax

Recovery of tax within group

Replacement of business assets

– see also Roll-over relief

Roll-over relief

Share exchange treated as disposal

Substantial shareholdings, transfer of trading assets within group

Surrender of tax refund within group

Trading stock treatment

Trading stock, acquisition or disposal within group

Transfer of assets between members

Transfer of gains and losses within group

Value of guarantees

Value shifting

Close companies, transfers

Company share option plans

Construction industry scheme

Continuous supplies of goods or services, tax point

Corporation tax payments

De-grouping charges

Associated companies

Chargeable asset

Claim for a reduction

Conditions no longer met

Deemed sale etc.

Deferral until company leaves new group

Disposal of shares

European Company (SE) formation by merger

Generally

Intangible fixed assets

Mergers

Post-appointed day cases

Pre-appointed day cases

Reallocation within group of gain or loss

Roll-over relief

Substantial shareholdings exemption

Time-limit for valuation

Two companies leaving the group together

Debt capping rules

Debts

Assignment between members

Between associated companies, interest payable

– see Interest

Deemed contractors

Default surcharge

Definition

Degrouping

51 per cent subsidiary, ceasing to be

Associated companies

Claim to reduce charge

Demergers

Dissolution

Events resulting in

FA2011 mechanism

Generally

Intangible fixed assets

Loan relationships

Mergers

Nature of charge

Ownership of asset/replacements

Post-19 July 2011

Reallocation of gain or loss accruing

Roll-over relief pre-19 July 2011

Sub-group exemption

Substantial shareholdings

Value shifting

Demergers

– see also Demergers

Generally

Depreciatory transactions

Derivative contracts

– see also Derivative contracts

Generally

Different accounting practices

Disposals or acquisitions outside group

Distributions

– see Distributions

Distributions, members of a 90 per cent group

Dividend stripping

Double taxation relief, surrender of unrelieved foreign tax

Dual resident investing companies

EC parent/subsidiary directive

Effect of supplier leaving VAT group

Eligibility for group treatment

Employee share ownership plans

Employee share schemes

Enterprise investment scheme relief

EU sales list

European Company (SE), becoming

Exit charge

Associated companies

Principal company becoming non-resident

Finance leases

Financing costs and income

Franked investment income group litigation order, interim repayment payment order

General provisions

Generally

Going concern purchases

Group ceasing to exist

Group income

– see Group income

Group income election

Advance corporation tax, restitutionary claim where payment made under mistake of law

Restriction, EU law

Group litigation order, interim repayment payment order

Group mismatch schemes

Group relief

– see also Group relief

Amounts available for

Application of

Arrangements to transfer relief, loss of

Charitable donations

Connected persons

Consortium relief

Corporation tax self-assessment

Dual resident companies

Equity holder

Example

Foreign and non-commercial trades

Generally

Holding company

Loan creditor

Loss of where arrangements in existence

Management expenses

Member of a consortium

Member of group and a consortium

Mutual societies, transfers of business

Nature of

Non-resident companies

Normal commercial loan

Ownership proportion

Partnerships

Property business losses

Quoted unconnected company

Restricted preference shares

Set-off

Stamp duty land tax

Time-limits for claims

Value added tax

Withdrawal

Group relief, time limits for elections and claims

Group treatment

Group, meaning

Incorporated friendly societies

Information and inspection powers

Insurance companies

Meaning of group

Non-statutory arrangements

Transfers of business

Insurance premium tax

Intangible fixed assets

Degrouping charge

Generally

Liquidation

Meanings

Mergers

Related parties test

Roll-over relief

Transfers within a group

Inter-group transfers

Generally

Non-resident trusts

Original market value and aggregate market value

Intra-group income

Trustee savings banks

Intra-group interest

Intra-group share exchange

Intrastat, responsibility for submission

Investment trusts, transfer of assets within a group

Issued share capital, meaning

Joint venture companies

Substantial shareholdings exemption

Transfer of shares or securities/suspension of member's voting rights

Liability for group treatment

Liability for returns

Limitation on holdings in resident companies

Loan agreement on terms that shares are paid to a different group company

Loan relationships

– see also Loan relationships

Degrouping

Financing costs and income

Intra-group transactions

Mismatch rules

Loan relationships, novation of liabilities

Losses

Depreciatory transactions

Dividend stripping

Land with development value

Loans to traders

Mineral leases

Non-resident companies

Oil field interests

Pre-entry losses

Schedule D, Case VII

Share loss relief

Transfers

Value shifting

Management charges

Management services

Continuous supply, re-attribution of input tax

Identification of recipient

Member states freedom of establishment

Modification of group treatment

Mortgage of shares or securities

Non-resident companies

Attribution of gains to shareholders

Generally

Non-residents

Notifications

Novation of swaps between, avoidance of tax

Option arrangements

Ordinary share capital, meaning

Overlapping period

Ownership of ordinary share capital

Parent companies and subsidiaries, EU directive

Partial exemption

Patents, profits from exploitation

– see Patents

Payment of tax arrangements

Payments for group relief, consideration

Payments of tax, arrangements on behalf of group members

Pre-entry gains and losses

Pre-entry losses

Application

Appropriations to stock in trade

Change of company's nature

Companies changing groups on certain transfers of shares etc.

Continuity provisions

Contract for sale of losses

Gains from which deductible

General provisions

Generally

Relevant event

Restrictions on deduction

Set-off against chargeable gains

Transitional provisions

Principal company of the group, meaning

Profits, meaning

Property rental business

Quoted securities

Real estate investment trusts

Recovery of tax

Recovery of tax from another group or controlling director

Registration

Reinvestment relief

Relief

– see Group relief

Reliefs available

Group relief

– see Group relief

Replacement of business assets

– see also Roll-over relief

Generally

Oil fields

Replacement of business assets, qualifying conditions

Representative member

Residence

Restructuring and rationalisation, transfer of losses for valid commercial reasons

Reverse charge: value of group supplies using overseas member

Ring fence trade

Reinvestment relief, acquisition by member of same group

Transfers within groups of companies

Road fuel provided by group member to individual

Self-supply

Construction services

Motor cars

– see Self-supplies

Share loss relief

Shares and securities

Beneficial ownership, meaning

Delaware limited liability companies

Elections to include 1965 quoted shares with 1982 holding

Issued share capital, meaning

Non-UK entities

Ordinary share capital, meaning

Share ownership, determination of extent

Staff

Inter-group staff charges

Joint employment contracts

Stamp duty land tax

Subsidiaries

Subsidiary, meaning

Substantial shareholdings exemption

Surrender of company tax refund, time limits

Surrender of tax refund within group

Effects of surrender

Interest on tax overpaid/underpaid

Payments for

Power to surrender tax refund

Taxation as, freedom of establishment

Termination of group treatment

Tonnage tax

– see Tonnage tax

Trade, meaning

Trading stock, loss on sale of transferred properties

Transaction in securities, reconstructions/reorganisations

Transfer pricing

Transfer within group

Application to intra-group disposal

Tax avoidance

Transfers

Goods and services: payments received for non-supplies

Property rental business as a going concern

Transfers of property, relief

Transfers within

Transfers within a group

Election to reallocate gain or loss to another group member

General provisions

Investment trusts

Shares in exchange for qualifying corporate bonds

Trading stock

Venture capital trusts

Underlying tax on dividends, taxed as single entity

Unpaid tax, recovery of

Unrelieved surplus ACT

Value added tax, registration

Value shifting

Venture capital trusts, intra-group transfers

Verification

Worldwide debt cap

Worldwide groups financing costs and income