SolvedBKM307000 | Bank loss restriction: targeted anti-avoidance rules: contents
From HM Revenue & Customs · Banking Manual
Contents11 entries
- BKM307100Bank loss restriction: targeted anti-avoidance rules: overview
- BKM307200Bank loss restriction: targeted anti-avoidance rules: scope of arrangements
- BKM307300Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value
- BKM307400Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value – tax value
- BKM307450Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value – tax value examples
- BKM307500Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value - non-tax value
- BKM307600Bank loss restriction: targeted anti-avoidance rule: effect where the TAAR applies
- BKM307700Bank loss restriction: targeted anti-avoidance rule: example of where the TAAR would apply
- BKM307750Bank loss restriction: targeted anti-avoidance rule: situations where the TAAR would not apply
- BKM307800Bank loss restriction: targeted anti-avoidance rule: anti-forestalling rule
- BKM307900Bank loss restriction: targeted anti-avoidance rule: code of practice on taxation for banks and the TAAR