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Contents

Official guidance
Capital Gains Manual

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

  • 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
  1. Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule
  2. Capital loss anti-avoidance rule: Interaction with negligible value claims

CG40248 | Capital loss anti-avoidance rule: Interaction with negligible value claims

From HM Revenue & Customs · Capital Gains Manual

Nothing in the FA 2006 amendments to TCGA92/S8 (TCGA92/S16A with effect from 6 December2006, see CG40241) prevents advantage being taken from the provisions in TCGA92/S24 where, for example, an asset has genuinely become of negligible value.

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