| CFM92610 |
Introduction |
| CFM92615 |
General: definition of a scheme |
| CFM92620 |
General: scheme as part of a wider scheme |
| CFM92625 |
General: schemes in place before commencement date |
| CFM92630 |
General: main purpose test |
| CFM92635 |
General: UK company is not party to particular transactions |
| CFM92640 |
General: when the purpose test is applied |
| CFM92645 |
General: change in purpose and whether there is a new scheme to consider |
| CFM92650 |
General: excluded schemes |
| CFM92655 |
General: requests for clearances |
| CFM92660 |
Gateway: conditions for anti-avoidance rules to apply |
| CFM92665 |
Gateway: effect of anti-avoidance rules applying |
| CFM92670 |
Gateway: excluded schemes |
| CFM92675 |
Gateway: particular avoidance: examples |
| CFM92680 |
Gateway: non-abusive schemes |
| CFM92685 |
Financial services exclusion and anti-avoidance rules |
| CFM92690 |
Main rules: scope for avoidance |
| CFM92695 |
Main rules: conditions for anti-avoidance rules to apply |
| CFM92700 |
Main rules: meaning of ‘relevant net reduction’ |
| CFM92705 |
Main rules: examples of comparing relevant net reductions |
| CFM92710 |
Main rules: condition B - sum of profits of UK group companies |
| CFM92715 |
Main rules: condition B - losses of UK group companies |
| CFM92720 |
Main rules: effect of anti-avoidance rules applying |
| CFM92725 |
Main rules: calculating the counterfactual |
| CFM92730 |
Main rules: calculating the counterfactual: examples |
| CFM92735 |
Main rules: excluded schemes: general |
| CFM92738 |
Main rules: excluded schemes: de minimis amount |
| CFM92740 |
Main rules: particular avoidance: examples |
| CFM92745 |
Main rules: non-abusive schemes: examples |
| CFM92750 |
EEA financing income: conditions for anti-avoidance rules to apply |
| CFM92755 |
EEA financing income: effect of anti-avoidance rules applying |
| CFM92760 |
EEA financing income: excluded schemes |
| CFM92765 |
EEA financing income: particular avoidance: examples |
| CFM92770 |
EEA financing income: non-abusive schemes: examples |
