CG40240P - Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule
Capital loss anti-avoidance rule
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CG40240Capital loss anti-avoidance rule: General
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CG40240ACapital loss anti-avoidance rule: General
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CG40240BCapital loss anti-avoidance rule: General
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CG40241Capital loss anti-avoidance rule: Effect of the legislation and commencement
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CG40242Capital loss anti-avoidance rule: Definition of arrangements
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CG40243Capital loss anti-avoidance rule - Definition of tax advantage
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CG40244Capital loss anti-avoidance rule: Is a tax advantage a main purpose?
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CG40245Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
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CG40246Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
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CG40247Capital loss anti-avoidance rule: Choice of commercial options
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CG40248Capital loss anti-avoidance rule: Interaction with negligible value claims
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CG40249Capital loss anti-avoidance rule: Time of use of losses immaterial
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CG40250Capital loss anti-avoidance rule: Company to which tax advantage arises
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CG40251Capital loss anti-avoidance rule: The tiering effect
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CG40252Capital loss anti-avoidance rule: Example 1
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CG40253Capital loss anti-avoidance rule: Example 2
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CG40254Capital loss anti-avoidance rule: Example 3
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CG40255Capital loss anti-avoidance rule: Example 4