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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents

COMPANIES AND GROUPS OF COMPANIES

Targeted rules to prevent income to capital converter schemes by companies

  1. CG44100
    Targeted rules to prevent income to capital converter schemes by companies - general
  2. CG44101
    Targeted rules to prevent income to capital converter schemes by companies - general
  3. CG44102
    Targeted rules to prevent income to capital converter schemes by companies - definition of arrangements
  4. CG44103
    Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage
  5. CG44104
    Targeted rules to prevent income to capital converter schemes by companies - is a tax advantage a main purpose?
  6. CG44105
    Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
  7. CG44106
    Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
  8. CG44109
    Targeted rules to prevent income to capital converter schemes by companies – mandatory submission to Anti-Avoidance Group (Investigations)
  9. CG44110
    Targeted rules to prevent the contrived creation of capital losses by companies - company to which tax advantage arises
  10. CG44120
    Targeted rules to prevent income to capital converter schemes by companies - types of scheme
  11. CG44121
    Targeted rules to prevent income to capital converter schemes by companies - income to capital schemes
  12. CG44122
    Targeted rules to prevent income to capital converter schemes by companies - no double taxation
  13. CG44123
    Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage
  14. CG44124
    Targeted rules to prevent income to capital converter schemes by companies - income deduction and matching capital gains cases
  15. CG44125
    Targeted rules to prevent income to capital converter schemes by companies - sale and leaseback exclusion
  16. CG44126
    Targeted rules to prevent income to capital converter schemes by companies - arrangements the legislation will not catch
  17. CG44140
    Targeted rules to prevent income to capital converter schemes by companies - notice provisions
  18. CG44141
    Targeted rules to prevent income to capital converter schemes by companies - grounds for the issue of a notice
  19. CG44142
    Targeted rules to prevent income to capital converter schemes by companies - conditions for the issue of a notice
  20. CG44143
    Targeted rules to prevent income to capital converter schemes by companies - issue of notice after enquiry opened
  21. CG44144
    Targeted rules to prevent income to capital converter schemes by companies - details of notice
  22. CG44145
    Targeted rules to prevent income to capital converter schemes by companies - notices - 90day period
  23. CG44150
    Targeted rules to prevent income to capital converter schemes by companies - informal clearances
  24. CG44151
    Targeted rules to prevent income to capital converter schemes by companies - informal clearances - the Anti-Avoidance Group
  25. CG44152
    Targeted rules to prevent income to capital converter schemes by companies - terms of informal clearance
  26. CG44153
    Targeted rules to prevent income to capital converter schemes by companies - clearance refused
  27. CG44154
    Targeted rules to prevent income to capital converter schemes by companies - action by company tax office
  28. CG44155
    Targeted rules to prevent income to capital converter schemes by companies - interaction of clearance and disclosure regime
  29. CG44156
    Targeted rules to prevent income to capital converter schemes by companies - format of clearance application