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

Groups of companies

Anti-gain buying rules in Finance Act 2006

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