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HMRC internal manual

Corporate Finance Manual

Anti-avoidance rules - contents

  1. CFM92610
    Introduction
  2. CFM92615
    General: definition of a scheme
  3. CFM92620
    General: scheme as part of a wider scheme
  4. CFM92625
    General: schemes in place before commencement date
  5. CFM92630
    General: main purpose test
  6. CFM92635
    General: UK company is not party to particular transactions
  7. CFM92640
    General: when the purpose test is applied
  8. CFM92645
    General: change in purpose and whether there is a new scheme to consider
  9. CFM92650
    General: excluded schemes
  10. CFM92655
    General: requests for clearances
  11. CFM92660
    Gateway: conditions for anti-avoidance rules to apply
  12. CFM92665
    Gateway: effect of anti-avoidance rules applying
  13. CFM92670
    Gateway: excluded schemes
  14. CFM92675
    Gateway: particular avoidance: examples
  15. CFM92680
    Gateway: non-abusive schemes
  16. CFM92685
    Financial services exclusion and anti-avoidance rules
  17. CFM92690
    Main rules: scope for avoidance
  18. CFM92695
    Main rules: conditions for anti-avoidance rules to apply
  19. CFM92700
    Main rules: meaning of ‘relevant net reduction’
  20. CFM92705
    Main rules: examples of comparing relevant net reductions
  21. CFM92710
    Main rules: condition B - sum of profits of UK group companies
  22. CFM92715
    Main rules: condition B - losses of UK group companies
  23. CFM92720
    Main rules: effect of anti-avoidance rules applying
  24. CFM92725
    Main rules: calculating the counterfactual
  25. CFM92730
    Main rules: calculating the counterfactual: examples
  26. CFM92735
    Main rules: excluded schemes: general
  27. CFM92738
    Main rules: excluded schemes: de minimis amount
  28. CFM92740
    Main rules: particular avoidance: examples
  29. CFM92745
    Main rules: non-abusive schemes: examples
  30. CFM92750
    EEA financing income: conditions for anti-avoidance rules to apply
  31. CFM92755
    EEA financing income: effect of anti-avoidance rules applying
  32. CFM92760
    EEA financing income: excluded schemes
  33. CFM92765
    EEA financing income: particular avoidance: examples
  34. CFM92770
    EEA financing income: non-abusive schemes: examples