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Legislation
Corporation Tax Act 2009

Chapter 11 Tax avoidance

  • Crossheading Introduction
  • Crossheading Unallowable purposes
  • Crossheading Transactions not at arm's length
  • Crossheading Transactions with non-UK residents
  • Crossheading Disposals for consideration not fully recognised by accounting practice
  • Crossheading Derecognition
  • Crossheading Counteracting avoidance arrangements
  1. Part 7 Derivative contracts
  2. Chapter 11 Tax avoidance

Chapter 11 Tax avoidance

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Unallowable purposes
  3. Crossheading Transactions not at arm's length
  4. Crossheading Transactions with non-UK residents
  5. Crossheading Disposals for consideration not fully recognised by accounting practice
  6. Crossheading Derecognition
  7. Crossheading Counteracting avoidance arrangements
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