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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Targeted anti-loss buying rule - tax advantage - choice of commercial options

It will be relevant to draw a comparison in order to consider whether, in the absence of the tax considerations:

  • the transaction giving rise to the advantage would have taken place at all;
  • if so, whether the tax advantage would have been of the same amount; and
  • whether the transaction would have been made under the same terms and conditions.