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Official guidance

Capital Gains Manual

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

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CG47020 · New anti-loss buying rules in FA 2006 - general
CG47021 · Targeted anti-loss buying rule - interaction with Schedule 7A
CG47023 · Targeted anti-loss buying rule - definition of change of ownership
CG47024 · Targeted anti-loss buying rule - definition of arrangements
CG47025 · Targeted anti-loss buying rule - definition of tax advantage
CG47026 · Targeted anti-loss buying rule - is a tax advantage a main purpose?
CG47027 · Targeted anti-loss buying rule - tax advantage - choice of commercial options
CG47029 · Targeted anti-loss buying rule - choice of commercial options
CG47030 · Targeted anti-loss buying rule - interaction with deemed no gain/no loss disposals
CG47031 · Targeted anti-loss buying rule - effect of the legislation
CG47032 · Targeted anti-loss buying rule - definition of pre-change asset
CG47033 · Targeted anti-loss buying rule - asset no longer regarded as a pre-change asset
CG47033A · Targeted anti-loss buying rule - continuity of the rules
CG47034 · Targeted anti-loss buying rule - time of loss accrual and company to which tax advantage arises
CG47035 · Targeted anti-loss buying rule - limited exception to the rule for gain assets held before change of ownership
CG47036 · Targeted anti-loss buying rule - interaction of FA 2006 legislation with pre-existing losses
CG47037 · Targeted anti-loss buying rule - example 1
CG47038 · Targeted anti-loss buying rule - example 2
CG47039 · Targeted anti-loss buying rule - example 3
CG47040 · Targeted anti-loss buying rule - commencement
CG47045 · Targeted anti-loss buying rule - special rules for pooled securities
CG47051 · Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule
CG47052 · Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule - example
CG47028 · Targeted anti-loss buying rule - tax advantage - choice of commercial options
CG47033B · Targeted anti-loss buying rule - continuity of the rules
CG47046 · Targeted anti-loss buying rule - special rules for pooled securities

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

CG47028 | Targeted anti-loss buying rule - tax advantage - choice of commercial options

From HM Revenue & Customs · Capital Gains Manual

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