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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.3 Corporate venturing scheme /Company restructuring and the corporate venturing scheme / D8.380 Company restructuring generally and the corporate venturing scheme

D8.380 Company restructuring generally and the corporate venturing scheme

Corporate tax

D8.380 Company restructuring generally and the corporate venturing scheme

The normal rules in TCGA 1992 concerning the reorganisation, conversion and reconstruction of share capital apply to the corporate venturing scheme,

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B6.749 ATED—property developers

C1.106 Allowable capital losses

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

E6.102K Statutory residence test—the definition of a 'home'

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