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Official guidance

Capital Gains Manual

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

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CG40240 · Capital loss anti-avoidance rule: General
CG40241 · Capital loss anti-avoidance rule: Effect of the legislation and commencement
CG40242 · Capital loss anti-avoidance rule: Definition of arrangements
CG40243 · Capital loss anti-avoidance rule - Definition of tax advantage
CG40244 · Capital loss anti-avoidance rule: Is a tax advantage a main purpose?
CG40245 · Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
CG40247 · Capital loss anti-avoidance rule: Choice of commercial options
CG40248 · Capital loss anti-avoidance rule: Interaction with negligible value claims
CG40249 · Capital loss anti-avoidance rule: Time of use of losses immaterial
CG40250 · Capital loss anti-avoidance rule: Company to which tax advantage arises
CG40251 · Capital loss anti-avoidance rule: The tiering effect
CG40252 · Capital loss anti-avoidance rule: Example 1
CG40253 · Capital loss anti-avoidance rule: Example 2
CG40254 · Capital loss anti-avoidance rule: Example 3
CG40255 · Capital loss anti-avoidance rule: Example 4
CG40240A · Capital loss anti-avoidance rule: general
CG40240B · Capital loss anti-avoidance rule: general
CG40246 · Capital loss anti-avoidance rule: Tax advantage - choice of commercial options

Capital Gains Manual
Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule

CG40246 | Capital loss anti-avoidance rule: Tax advantage - choice of commercial options

From HM Revenue & Customs · Capital Gains Manual

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