SolvedCG48500P | Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting rule from Finance Act 2011: Contents
From HM Revenue & Customs · Capital Gains Manual
Contents7 entries
- CG48500Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: outline and case handling
- CG48510Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: background
- CG48520Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies
- CG48530Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: the legislation
- CG48540Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of “arrangements”, “tax advantage” and “exempt distribution”
- CG48550Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: interaction with other provisions
- CG48560Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: examples