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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 - details of notice

The notice will include the following details:

  • the name of the person to whom it is issued
  • the period to which it relates
  • the transactions to which the notice applies
  • HMRC’s view of the implications of the notice for the taxpayer’s liability to tax.