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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: Groups of companies: Anti-loss buying rules in Finance Act 2006: Contents

Groups of companies

Anti-loss buying rules in Finance Act 2006

  1. CG47020
    New anti-loss buying rules in FA 2006- general
  2. CG47021
    Targeted anti-loss buying rule - interaction with Schedule 7A
  3. CG47023
    Targeted anti-loss buying rule - definition of change of ownership
  4. CG47024
    Targeted anti-loss buying rule - definition of arrangements
  5. CG47025
    Targeted anti-loss buying rule - definition of tax advantage
  6. CG47026
    Targeted anti-loss buying rule - is a tax advantage a main purpose?
  7. CG47027
    Targeted anti-loss buying rule - tax advantage - choice of commercial options
  8. CG47028
    Targeted anti-loss buying rule - tax advantage - choice of commercial options
  9. CG47029
    Targeted anti-loss buying rule - choice of commercial options
  10. CG47030
    Targeted anti-loss buying rule - interaction with deemed no gain/no loss disposals
  11. CG47031
    Targeted anti-loss buying rule - effect of the legislation
  12. CG47032
    Targeted anti-loss buying rule - definition of pre-change asset
  13. CG47033
    Targeted anti-loss buying rule - asset no longer regarded as a pre-change asset
  14. CG47033A
    Targeted anti-loss buying rule - continuity of the rules
  15. CG47033B
    Targeted anti-loss buying rule - continuity of the rules
  16. CG47034
    Targeted anti-loss buying rule - time of loss accrual and company to which tax advantage arises
  17. CG47035
    Targeted anti-loss buying rule - limited exception to the rule for gain assets held before change of ownership
  18. CG47036
    Targeted anti-loss buying rule - interaction of FA 2006legislation with pre-existing losses
  19. CG47037
    Targeted anti-loss buying rule - example 1
  20. CG47038
    Targeted anti-loss buying rule - example 2
  21. CG47039
    Targeted anti-loss buying rule - example 3
  22. CG47040
    Targeted anti-loss buying rule - commencement
  23. CG47045
    Targeted anti-loss buying rule - special rules for pooled securities
  24. CG47046
    Targeted anti-loss buying rule - special rules for pooled securities
  25. CG47051
    Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule
  26. CG47052
    Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule - example