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CG47020P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-loss buying rules in Finance Act 2006: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents26 entries

  1. CG47020New anti-loss buying rules in FA 2006 - general
  2. CG47021Targeted anti-loss buying rule - interaction with Schedule 7A
  3. CG47023Targeted anti-loss buying rule - definition of change of ownership
  4. CG47024Targeted anti-loss buying rule - definition of arrangements
  5. CG47025Targeted anti-loss buying rule - definition of tax advantage
  6. CG47026Targeted anti-loss buying rule - is a tax advantage a main purpose?
  7. CG47027Targeted anti-loss buying rule - tax advantage - choice of commercial options
  8. CG47029Targeted anti-loss buying rule - choice of commercial options
  9. CG47030Targeted anti-loss buying rule - interaction with deemed no gain/no loss disposals
  10. CG47031Targeted anti-loss buying rule - effect of the legislation
  11. CG47032Targeted anti-loss buying rule - definition of pre-change asset
  12. CG47033Targeted anti-loss buying rule - asset no longer regarded as a pre-change asset
  13. CG47033ATargeted anti-loss buying rule - continuity of the rules
  14. CG47034Targeted anti-loss buying rule - time of loss accrual and company to which tax advantage arises
  15. CG47035Targeted anti-loss buying rule - limited exception to the rule for gain assets held before change of ownership
  16. CG47036Targeted anti-loss buying rule - interaction of FA 2006 legislation with pre-existing losses
  17. CG47037Targeted anti-loss buying rule - example 1
  18. CG47038Targeted anti-loss buying rule - example 2
  19. CG47039Targeted anti-loss buying rule - example 3
  20. CG47040Targeted anti-loss buying rule - commencement
  21. CG47045Targeted anti-loss buying rule - special rules for pooled securities
  22. CG47051Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule
  23. CG47052Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule - example
  24. CG47028Targeted anti-loss buying rule - tax advantage - choice of commercial options
  25. CG47033BTargeted anti-loss buying rule - continuity of the rules
  26. CG47046Targeted anti-loss buying rule - special rules for pooled securities