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Contents

Official guidance
Banking Manual

BKM307000 · Bank loss restriction: targeted anti-avoidance rules

  • BKM307100 · Overview
  • BKM307200 · Scope of arrangements
  • BKM307300 · Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value
  • BKM307400 · Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value – tax value
  • BKM307450 · Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value – tax value examples
  • BKM307500 · Bank loss restriction: targeted anti-avoidance rule: meaning of tax value and non-tax value - non-tax value
  • BKM307600 · Bank loss restriction: targeted anti-avoidance rule: effect where the TAAR applies
  • BKM307700 · Bank loss restriction: targeted anti-avoidance rule: example of where the TAAR would apply
  • BKM307750 · Bank loss restriction: targeted anti-avoidance rule: situations where the TAAR would not apply
  • BKM307800 · Bank loss restriction: targeted anti-avoidance rule: anti-forestalling rule
  • BKM307900 · Bank loss restriction: targeted anti-avoidance rule: code of practice on taxation for banks and the TAAR
  1. Bank loss restriction: targeted anti-avoidance rules: contents
  2. Bank loss restriction: targeted anti-avoidance rule: code of practice on taxation for banks and the TAAR

BKM307900 | Bank loss restriction: targeted anti-avoidance rule: code of practice on taxation for banks and the TAAR

From HM Revenue & Customs · Banking Manual

HM Revenue & Customs expects that any transaction which might be caught by the TAAR will be subject to a bank’s Code governance and in reviewing the transaction the bank will apply the same methodology as for other Code transactions.

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