CG47320P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-gain buying rules in Finance Act 2006: Contents

  1. CG47320
    Anti-gain buying rules in FA 2006 - general
  2. CG47321
    Targeted anti-gain buying rule - general
  3. CG47322
    Targeted anti-gain buying rule - general
  4. CG47323
    Targeted anti-gain buying rule - definition of change of ownership
  5. CG47324
    Targeted anti-gain buying rule - definition of arrangements
  6. CG47325
    Targeted anti-gain buying rule - definition of tax advantage
  7. CG47326
    Targeted anti-gain buying rule - is a tax advantage a main purpose?
  8. CG47327
    Targeted anti-gain buying rule - tax advantage - choice of commercial options
  9. CG47328
    Targeted anti-gain buying rule - tax advantage - choice of commercial options
  10. CG47329
    Targeted anti-gain buying rule - choice of commercial options
  11. CG47331
    Targeted anti-gain buying rule - effect of the new legislation
  12. CG47332
    Targeted anti-gain buying rule - definition of pre-change asset
  13. CG47333
    Targeted anti-gain buying rule - asset no longer regarded as a pre-change asset
  14. CG47334
    Targeted anti-gain buying rule - time of loss accrual and company to which tax advantage arises
  15. CG47335
    Targeted anti-gain buying rule - limited exception to the rule for gain assets held before change of ownership
  16. CG47336
    Targeted anti-gain buying rule - interaction of legislation with pre-existing losses
  17. CG47337
    Targeted anti-gain buying rule - example
  18. CG47338
    Targeted anti-gain buying rule - commencement