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Official guidance

Capital Gains Manual

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

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CG47320 · Anti-gain buying rules in FA 2006 - general
CG47321 · Targeted anti-gain buying rule - general
CG47323 · Targeted anti-gain buying rule - definition of change of ownership
CG47324 · Targeted anti-gain buying rule - definition of arrangements
CG47325 · Targeted anti-gain buying rule - definition of tax advantage
CG47326 · Targeted anti-gain buying rule - is a tax advantage a main purpose?
CG47327 · Targeted anti-gain buying rule - tax advantage - choice of commercial options
CG47331 · Targeted anti-gain buying rule - effect of the new legislation
CG47332 · Targeted anti-gain buying rule - definition of pre-change asset
CG47333 · Targeted anti-gain buying rule - asset no longer regarded as a pre-change asset
CG47334 · Targeted anti-gain buying rule - time of loss accrual and company to which tax advantage arises
CG47335 · Targeted anti-gain buying rule - limited exception to the rule for gain assets held before change of ownership
CG47336 · Targeted anti-gain buying rule - interaction of legislation with pre-existing losses
CG47337 · Targeted anti-gain buying rule - example
CG47338 · Targeted anti-gain buying rule - commencement
CG47322 · Targeted anti-gain buying rule - general
CG47328 · Targeted anti-gain buying rule - tax advantage - choice of commercial options
CG47329 · Targeted anti-gain buying rule - choice of commercial options

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

CG47329 | Targeted anti-gain buying rule - choice of commercial options

From HM Revenue & Customs · Capital Gains Manual

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