Between companies in other member states

British Waterways transfer to Canal &River Trusts and Canal &River Trading

Capital allowance schemes to obtain balancing allowances, transfer of activities on complete/part cessation of trade

During formation of SE or SCE by merger


Intangible fixed assets

Loss-making trade to a company

Oil extraction activities, loss relief

Receipts from transferor's trade

Tonnage tax

UK branch trade to UK company

Without change of ownership

Capital allowances

Conditions to be met

Dual resident investing companies

Further transfers


Leasing plant or machinery

Loss relief


Ownership condition

Parts of trades

Predecessor, meaning

Successor, meaning

Tax condition

Transfer of trade, meaning