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Official guidance

Capital Gains Manual

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

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CG44100 · Targeted rules to prevent income to capital converter schemes by companies - general
CG44102 · Targeted rules to prevent income to capital converter schemes by companies - definition of arrangements
CG44103 · Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage
CG44104 · Targeted rules to prevent income to capital converter schemes by companies - is a tax advantage a main purpose?
CG44105 · Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
CG44109 · Targeted rules to prevent income to capital converter schemes by companies - mandatory submission to Anti-Avoidance Group (Investigations)
CG44110 · Targeted rules to prevent the contrived creation of capital losses by companies - company to which tax advantage arises
CG44120 · Targeted rules to prevent income to capital converter schemes by companies - types of scheme
CG44121 · Targeted rules to prevent income to capital converter schemes by companies - income to capital schemes
CG44122 · Targeted rules to prevent income to capital converter schemes by companies - no double taxation
CG44124 · Targeted rules to prevent income to capital converter schemes by companies - income deduction and matching capital gain cases
CG44125 · Targeted rules to prevent income to capital converter schemes by companies - sale and leaseback exclusion
CG44126 · Targeted rules to prevent income to capital converter schemes by companies - arrangements the legislation will not catch
CG44140 · Targeted rules to prevent income to capital converter schemes by companies - notice provisions
CG44141 · Targeted rules to prevent income to capital converter schemes by companies - grounds for the issue of a notice
CG44142 · Targeted rules to prevent income to capital converter schemes by companies - conditions for the issue of a notice
CG44143 · Targeted rules to prevent income to capital converter schemes by companies - issue of notice after enquiry opened
CG44144 · Targeted rules to prevent income to capital converter schemes by companies - details of notice
CG44145 · Targeted rules to prevent income to capital converter schemes by companies - notices - 90 day period
CG44150 · Targeted rules to prevent income to capital converter schemes by companies - informal clearances
CG44151 · Companies 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
CG44152 · Targeted rules to prevent income to capital converter schemes by companies - terms of informal clearance
CG44153 · Targeted rules to prevent income to capital converter schemes by companies - clearance refused
CG44154 · Targeted rules to prevent income to capital converter schemes by companies - action by company tax office
CG44155 · Targeted rules to prevent income to capital converter schemes by companies - interaction of clearance and disclosure regime
CG44156 · Targeted rules to prevent income to capital converter schemes by companies - format of clearance application
CG44101 · Targeted rules to prevent income to capital converter schemes by companies - general
CG44106 · Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
CG44123 · Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage

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

CG44101 | Targeted rules to prevent income to capital converter schemes by companies - general

From HM Revenue & Customs · Capital Gains Manual

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