Mergers
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
Leases
Old businesses cease and new business commences
One business continues and the other(s) cease
Partnerships
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
Generally
Procedure for Commissioners' approval
Within Europe