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CG44100P | Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents

From HM Revenue & Customs · Capital Gains Manual

Contents29 entries

  1. CG44100Targeted rules to prevent income to capital converter schemes by companies - general
  2. CG44102Targeted rules to prevent income to capital converter schemes by companies - definition of arrangements
  3. CG44103Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage
  4. CG44104Targeted rules to prevent income to capital converter schemes by companies - is a tax advantage a main purpose?
  5. CG44105Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
  6. CG44109Targeted rules to prevent income to capital converter schemes by companies - mandatory submission to Anti-Avoidance Group (Investigations)
  7. CG44110Targeted rules to prevent the contrived creation of capital losses by companies - company to which tax advantage arises
  8. CG44120Targeted rules to prevent income to capital converter schemes by companies - types of scheme
  9. CG44121Targeted rules to prevent income to capital converter schemes by companies - income to capital schemes
  10. CG44122Targeted rules to prevent income to capital converter schemes by companies - no double taxation
  11. CG44124Targeted rules to prevent income to capital converter schemes by companies - income deduction and matching capital gain cases
  12. CG44125Targeted rules to prevent income to capital converter schemes by companies - sale and leaseback exclusion
  13. CG44126Targeted rules to prevent income to capital converter schemes by companies - arrangements the legislation will not catch
  14. CG44140Targeted rules to prevent income to capital converter schemes by companies - notice provisions
  15. CG44141Targeted rules to prevent income to capital converter schemes by companies - grounds for the issue of a notice
  16. CG44142Targeted rules to prevent income to capital converter schemes by companies - conditions for the issue of a notice
  17. CG44143Targeted rules to prevent income to capital converter schemes by companies - issue of notice after enquiry opened
  18. CG44144Targeted rules to prevent income to capital converter schemes by companies - details of notice
  19. CG44145Targeted rules to prevent income to capital converter schemes by companies - notices - 90 day period
  20. CG44150Targeted rules to prevent income to capital converter schemes by companies - informal clearances
  21. CG44151Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - Informal clearances - Contacting HMRC
  22. CG44152Targeted rules to prevent income to capital converter schemes by companies - terms of informal clearance
  23. CG44153Targeted rules to prevent income to capital converter schemes by companies - clearance refused
  24. CG44154Targeted rules to prevent income to capital converter schemes by companies - action by company tax office
  25. CG44155Targeted rules to prevent income to capital converter schemes by companies - interaction of clearance and disclosure regime
  26. CG44156Targeted rules to prevent income to capital converter schemes by companies - format of clearance application
  27. CG44101Targeted rules to prevent income to capital converter schemes by companies - general
  28. CG44106Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
  29. CG44123Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage