Capital Gains Manual

CG47020P - 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