Advising on group capital gains

1. Company joining the group

1.1. [Pre-entry losses](https://library.croneri.co.uk/po-heading-id_J8UWmHkNv0a57BEdEpxWeQ)

1.1.1. Realised before entry date

1.1.2. Relief

1.1.2.1. Pre-entry gain

1.1.2.2. Pre-entry asset

1.1.2.3. Post-entry asset

1.1.2.3.1. Used in trade/business

1.1.2.3.2. From 3rd party

1.1.2.3.3. No change in trade

2. Asset transferred intra-group

2.1. [NGNL](https://library.croneri.co.uk/po-heading-id_DNnFVWIm7U-KPrDe8CqBHQ)

2.1.1. Indexed cost

2.2. Risk of degrouping charge

3. Disposal of shareholding

3.1. [SSE](https://library.croneri.co.uk/po-heading-id__NTi2QK7xku4czomaJS_FQ#po-heading-id_dPZMyTXG1ECWIsNCUv_DJg)

3.1.1. Held >10% for at least 1 yr

3.1.2. Investee is trading company

3.2. [Degrouping charge](https://library.croneri.co.uk/po-heading-id_P5m6O0SppkqCwsi6z_1XQg)

3.2.1. Leave holding asset

3.2.2. <6yrs of transfer

3.2.3. Common exemptions

3.2.3.1. Sub-group leaves

3.2.3.2. Mergers and demergers

3.2.4. Type

3.2.4.1. Disposal of shares

3.2.4.1.1. Taxed on company selling shares

3.2.4.2. Other

3.2.4.2.1. Taxed on company with asset

3.2.5. Can reallocate

3.3. [Depreciatory transactions](https://library.croneri.co.uk/po-heading-id_TSU8c7ds3kaXzvg3_3F87g)

3.3.1. Loss only

3.3.2. Dividends

3.3.2.1. Pre-acquisition profits

3.3.3. Adjust to just and reasonable amount

4. Disposal of asset outside of group

4.1. [Reallocate gain/loss](https://library.croneri.co.uk/po-heading-id_C99SnZ5g4ESbxVR_D3Udhg)

4.1.1. Election