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

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