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CG40240P | Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule

From HM Revenue & Customs · Capital Gains Manual

Contents18 entries

  1. CG40240Capital loss anti-avoidance rule: General
  2. CG40241Capital loss anti-avoidance rule: Effect of the legislation and commencement
  3. CG40242Capital loss anti-avoidance rule: Definition of arrangements
  4. CG40243Capital loss anti-avoidance rule - Definition of tax advantage
  5. CG40244Capital loss anti-avoidance rule: Is a tax advantage a main purpose?
  6. CG40245Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
  7. CG40247Capital loss anti-avoidance rule: Choice of commercial options
  8. CG40248Capital loss anti-avoidance rule: Interaction with negligible value claims
  9. CG40249Capital loss anti-avoidance rule: Time of use of losses immaterial
  10. CG40250Capital loss anti-avoidance rule: Company to which tax advantage arises
  11. CG40251Capital loss anti-avoidance rule: The tiering effect
  12. CG40252Capital loss anti-avoidance rule: Example 1
  13. CG40253Capital loss anti-avoidance rule: Example 2
  14. CG40254Capital loss anti-avoidance rule: Example 3
  15. CG40255Capital loss anti-avoidance rule: Example 4
  16. CG40240ACapital loss anti-avoidance rule: general
  17. CG40240BCapital loss anti-avoidance rule: general
  18. CG40246Capital loss anti-avoidance rule: Tax advantage - choice of commercial options