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Contents

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

  • 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
  1. Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-gain buying rules in Finance Act 2006: Contents
  2. Targeted anti-gain buying rule - interaction of legislation with pre-existing losses

CG47336 | Targeted anti-gain buying rule - interaction of legislation with pre-existing losses

From HM Revenue & Customs · Capital Gains Manual

In the unlikely event that an identification issue arises in relation to the set off of earlier losses where some are not caught by TCGA92/S184B but others are, then the set off may be effected in the manner most beneficial to the taxpayer.

In cases of doubt please submit your case to Capital Gains Technical Group.

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