Chapter 15 Tax avoidance
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Unallowable purposes and tax relief schemes
- Crossheading Transactions not at arm's length: general
- Crossheading Non-market loans
- Crossheading Transactions not at arm's length: exchange gains and losses
- Crossheading Connected parties deriving benefit from creditor relationships
- Crossheading Tax advantages from resetting interest rates (“reset bonds”)
- Crossheading Disposals for consideration not fully recognised by accounting practice
- Crossheading Derecognition
- Crossheading Counteracting avoidance arrangements