CG44100+ - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Targeted rules to prevent income to capital converter schemes by companies
| CG44100 | Targeted rules to prevent income to capital converter schemes by companies - general |
| CG44101 | Targeted rules to prevent income to capital converter schemes by companies - general |
| CG44102 | Targeted rules to prevent income to capital converter schemes by companies - definition of arrangements |
| CG44103 | Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage |
| CG44104 | Targeted rules to prevent income to capital converter schemes by companies - is a tax advantage a main purpose? |
| CG44105 | Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options |
| CG44106 | Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options |
| CG44109 | Targeted rules to prevent income to capital converter schemes by companies - mandatory submission to Anti-Avoidance Group (Investigations) |
| CG44110 | Targeted rules to prevent the contrived creation of capital losses by companies - company to which tax advantage arises |
| CG44120 | Targeted rules to prevent income to capital converter schemes by companies - types of scheme |
| CG44121 | Targeted rules to prevent income to capital converter schemes by companies - income to capital schemes |
| CG44122 | Targeted rules to prevent income to capital converter schemes by companies - no double taxation |
| CG44123 | Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage |
| CG44124 | Targeted rules to prevent income to capital converter schemes by companies - income deduction and matching capital gains cases |
| CG44125 | Targeted rules to prevent income to capital converter schemes by companies - sale and leaseback exclusion |
| CG44126 | Targeted rules to prevent income to capital converter schemes by companies - arrangements the legislation will not catch |
| CG44140 | Targeted rules to prevent income to capital converter schemes by companies - notice provisions |
| CG44141 | Targeted rules to prevent income to capital converter schemes by companies - grounds for the issue of a notice |
| CG44142 | Targeted rules to prevent income to capital converter schemes by companies - conditions for the issue of a notice |
| CG44143 | Targeted rules to prevent income to capital converter schemes by companies - issue of notice after enquiry opened |
| CG44144 | Targeted rules to prevent income to capital converter schemes by companies - details of notice |
| CG44145 | Targeted rules to prevent income to capital converter schemes by companies - notices - 90 day period |
| CG44150 | Targeted rules to prevent income to capital converter schemes by companies - informal clearances |
| CG44151 | Targeted rules to prevent income to capital converter schemes by companies - informal clearances - the Anti-Avoidance Group |
| CG44152 | Targeted rules to prevent income to capital converter schemes by companies - terms of informal clearance |
| CG44153 | Targeted rules to prevent income to capital converter schemes by companies - clearance refused |
| CG44154 | Targeted rules to prevent income to capital converter schemes by companies - action by company tax office |
| CG44155 | Targeted rules to prevent income to capital converter schemes by companies - interaction of clearance and disclosure regime |
| CG44156 | Targeted rules to prevent income to capital converter schemes by companies - format of clearance application |
