– see also Demergers

Allotment of shares, stamp duty exemption

Authorised investment funds, tax elected funds

Authorised unit trusts

By acquisition

Class 1B contributions

Consequences of

Distributions as part of

Enterprise investment scheme and business expansion scheme companies

European Company

Exchange of shares, EU law

Expansion of trading activities

Freedom of establishment, losses incurred by subsidiary

Gifts subject to reservation

Groups of companies

Groups, post and pre-appointed day cases


Member States

Old businesses cease and new business commences

One business continues and the other(s) cease


Previous businesses continue as a merged joint business

Tonnage tax

Transfer of tax losses, valid commercial reasons

Venture capital trusts

Further share issues, time allowed to invest money


Procedure for Commissioners' approval

Within Europe