| CFM56005 |
Tax avoidance: overview of anti-avoidance rules |
| CFM56010 |
Tax avoidance: unallowable purposes: overview |
| CFM56020 |
Tax avoidance: meaning of ‘unallowable purpose’ |
| CFM56030 |
Tax avoidance: unallowable purposes: allowance of accumulated net losses |
| CFM56040 |
Tax avoidance: unallowable purposes: allowance of accumulated net losses: examples |
| CFM56050 |
Tax avoidance: transfer pricing and derivative contracts |
| CFM56060 |
Tax avoidance: exchange gains and losses where Sch 28AA applies |
| CFM56070 |
Tax avoidance: transfers of value to connected companies |
| CFM56080 |
Tax avoidance: transfers of value to connected companies: example |
| CFM56090 |
Tax avoidance: derivative contracts with non-residents |
| CFM56100 |
Tax avoidance: consideration not fully recognised by accounting practice |
| CFM56110 |
Tax avoidance: amounts not fully recognised for accounting purposes |
| CFM56112 |
Tax avoidance: amounts not fully recognised for accounting purposes: conditions A to C |
| CFM56114 |
Tax avoidance: amounts not fully recognised for accounting purposes: periods beginning on or after 6 December 2010 |
| CFM56116 |
Tax avoidance: amounts not fully recognised for accounting purposes: no debits for derecognition |
| CFM56118 |
Tax avoidance: amounts not fully recognised for accounting purposes: commencement |
