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Contents

Official guidance

Company Taxation Manual

CTM36800 · Particular topics: transactions in securities

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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

Company Taxation Manual
Particular topics: transactions in securities: contents

CTM36870 | Particular topics: transactions in securities: counteraction: procedure

From HM Revenue & Customs · Company Taxation Manual

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