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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Targeted rules to prevent income to capital converter schemes by companies - mandatory submission to Anti-Avoidance Group (Investigations)

If you identify a case to which you think the income to capital converter legislation may apply, you should first discuss this with a Corporate Capital Gains Specialist in your business and make a report containing all relevant facts and a description of the circumstances to Capital Gains Technical Group before contending that the legislation applies.