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Contents

Official guidance
Company Taxation Manual

CTM36800 · Particular topics: transactions in securities

  • CTM36805 · Introduction
  • CTM36806 · Persons affected
  • CTM36810 · Definitions
  • CTM36815 · Income Tax advantage
  • CTM36820 · 'circumstances’ and relevant consideration
  • CTM36822 · Condition A
  • CTM36823 · Condition B
  • CTM36825 · Personal representatives
  • CTM36830 · Excluded circumstances
  • CTM36835 · Corporation Tax advantage
  • CTM36840 · Clearances
  • CTM36841 · Clearance procedure: application
  • CTM36845 · Response to a clearance application
  • CTM36850 · Examples of common circumstances where clearance will be given: examples
  • CTM36851 · Situations where clearance is unlikely to be given: examples
  • CTM36860 · Clearance: internal communications
  • CTM36865 · Counteraction: introduction
  • CTM36875 · Identification of cases
  • CTM36880 · Submissions to Clearance & Counteraction Team
  • CTM36826 · Meaning of abnormal dividend
  • CTM36855 · Interaction with CGT
  • CTM36870 · Counteraction: procedure
  • CTM36885 · Clearance applications under ITA07/S701 and/or ICTA88/S707 - refusals or changes to proposals
  1. Particular topics: transactions in securities: contents
  2. Particular topics: transactions in securities: counteraction: introduction

CTM36865 | Particular topics: transactions in securities: counteraction: introduction

From HM Revenue & Customs · Company Taxation Manual

The anti-avoidance legislation is operated by the Clearance and Counteraction Team, under powers delegated by the Commissioners for HMRC, independently of the self-assessment provisions.

Counteraction under the legislation described at CTM36805 onwards may only be taken by or under the direction of Clearance & Counteraction Team.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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