SolvedCrossheading Calculation of taxable diverted profits: section 86 cases
From legislation.gov.uk
Contents
- Section 88 Calculation of taxable diverted profits in section 86 case: introduction
- Section 89 Section 86: calculation of profits where only tax avoidance condition is met
- Section 90 Section 86: mismatch condition is met: calculation of profits by reference to the actual provision
- Section 91 Section 86: mismatch condition is met: calculation of profits by reference to the relevant alternative provision