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CG47320P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-gain buying rules in Finance Act 2006: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents18 entries

  1. CG47320Anti-gain buying rules in FA 2006 - general
  2. CG47321Targeted anti-gain buying rule - general
  3. CG47323Targeted anti-gain buying rule - definition of change of ownership
  4. CG47324Targeted anti-gain buying rule - definition of arrangements
  5. CG47325Targeted anti-gain buying rule - definition of tax advantage
  6. CG47326Targeted anti-gain buying rule - is a tax advantage a main purpose?
  7. CG47327Targeted anti-gain buying rule - tax advantage - choice of commercial options
  8. CG47331Targeted anti-gain buying rule - effect of the new legislation
  9. CG47332Targeted anti-gain buying rule - definition of pre-change asset
  10. CG47333Targeted anti-gain buying rule - asset no longer regarded as a pre-change asset
  11. CG47334Targeted anti-gain buying rule - time of loss accrual and company to which tax advantage arises
  12. CG47335Targeted anti-gain buying rule - limited exception to the rule for gain assets held before change of ownership
  13. CG47336Targeted anti-gain buying rule - interaction of legislation with pre-existing losses
  14. CG47337Targeted anti-gain buying rule - example
  15. CG47338Targeted anti-gain buying rule - commencement
  16. CG47322Targeted anti-gain buying rule - general
  17. CG47328Targeted anti-gain buying rule - tax advantage - choice of commercial options
  18. CG47329Targeted anti-gain buying rule - choice of commercial options