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
- CG47320Anti-gain buying rules in FA 2006 - general
- CG47321Targeted anti-gain buying rule - general
- CG47323Targeted anti-gain buying rule - definition of change of ownership
- CG47324Targeted anti-gain buying rule - definition of arrangements
- CG47325Targeted anti-gain buying rule - definition of tax advantage
- CG47326Targeted anti-gain buying rule - is a tax advantage a main purpose?
- CG47327Targeted anti-gain buying rule - tax advantage - choice of commercial options
- CG47331Targeted anti-gain buying rule - effect of the new legislation
- CG47332Targeted anti-gain buying rule - definition of pre-change asset
- CG47333Targeted anti-gain buying rule - asset no longer regarded as a pre-change asset
- CG47334Targeted anti-gain buying rule - time of loss accrual and company to which tax advantage arises
- CG47335Targeted anti-gain buying rule - limited exception to the rule for gain assets held before change of ownership
- CG47336Targeted anti-gain buying rule - interaction of legislation with pre-existing losses
- CG47337Targeted anti-gain buying rule - example
- CG47338Targeted anti-gain buying rule - commencement
- CG47322Targeted anti-gain buying rule - general
- CG47328Targeted anti-gain buying rule - tax advantage - choice of commercial options
- CG47329Targeted anti-gain buying rule - choice of commercial options