CIRD42000 - Intangible assets: company reorganisations: contents

  1. CIRD42010
    Overview
  2. CIRD42020
    Transfer of business without consideration: general
  3. CIRD42025
    Transfer of business without consideration: conditions
  4. CIRD42030
    Transfer of UK trade between EU residents: general
  5. CIRD42035
    Transfer of UK trade between EU residents: further conditions
  6. CIRD42040
    Transfer of foreign permanent establishment from UK to a non resident company: deferral of charge
  7. CIRD42045
    Transfer of foreign permanent establishment from UK to a non resident company: amount of charge deferred
  8. CIRD42050
    Transfer of foreign permanent establishment from UK to a non resident company: when deferral ceases
  9. CIRD42055
    Transfer of foreign permanent establishment from UK to a non resident company: further deferral
  10. CIRD42060
    Transfer of non UK trade between EU companies
  11. CIRD42065
    Transfer of non UK trade between EU companies: meaning of terms
  12. CIRD42080
    Formation of a European company (SE)
  13. CIRD42090
    The genuine commercial transaction requirement
  14. CIRD42100
    Advance clearances: general
  15. CIRD42110
    Advance clearances: requirements, time limits and appeals
  16. CIRD42115
    Common reasons for refusal
  17. CIRD42120
    Transfer of life assurance business
  18. CIRD42130
    Transfer of building society business
  19. CIRD42140
    Amalgamation of business of building societies, industrial and provident societies and co-operative associations