CFM34000 - Loan relationships: group continuity: contents

  1. CFM34010
    Group continuity: overview
  2. CFM34020
    Group continuity: the basic rule: an example
  3. CFM34030
    Group continuity: meaning of 鈥榦ne company replacing another鈥�
  4. CFM34040
    Group continuity: meaning of loan relationships with 鈥榚quivalent鈥� rights and obligations
  5. CFM34050
    Group continuity: notional carrying value
  6. CFM34060
    Group continuity: notional carrying value: examples
  7. CFM34070
    Group continuity: fair value accounting
  8. CFM34080
    Group continuity: fair value accounting: examples
  9. CFM34090
    Group continuity: transfers of connected party debt
  10. CFM34100
    Group continuity: transfers of connected party debt: example
  11. CFM34110
    Group continuity: degrouping
  12. CFM34120
    Group continuity: degrouping: conditions
  13. CFM34130
    Group continuity: degrouping: exempt distributions
  14. CFM34140
    Group continuity: degrouping: avoidance
  15. CFM34150
    Group continuity: the rule before 16 March 2005
  16. CFM34160
    Group continuity: the European Mergers Tax Directive