Cg47410 - capital loss streaming from 19 july 2011: when loss streaming applies - hmrc internal manual
Cg47410 - capital loss streaming from 19 july 2011: when loss streaming applies - hmrc internal manual"
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CG47410 - CAPITAL LOSS STREAMING FROM 19 JULY 2011: WHEN LOSS STREAMING APPLIES TCGA92/SCH7A/PARA1 Where a company with unused accrued capital losses becomes a member of a group of
companies, relief for those losses is restricted by the rules in the schedule. That is, they can only be deduced from gains that accrue on certain categories of asset. See CG47430 which
explains what those gains are. There is a special rule that deals with the situation where one group is taken over by another, see CG47420. The legislation refers to allowable losses that
accrued before a company joins a group as “pre-entry losses”. The rules do not apply where losses are restricted as a result of the application of the targeted anti-avoidance rule in
TCGA92/S184A to TCGA92/184. There are special rules for determining whether a loss is one that accrued before a company joins a group in two particular situations: share reorganisations
involving qualifying corporate bonds (QCBs) and certain losses realised by insurance companies. Guidance can be found at CG47415. Previous page Next page Print this page
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