CG13260 - Value shifting: TCGA92 S30: general

TCGA92/S30 provides for the consideration for a disposal, including a deemed disposal, to be increased by a just and reasonable amount where a scheme or arrangements

• materially reduces the value of an asset

and

• gives rise to a tax-free benefit.

Anti-Avoidance Group (Investigation) has operational responsibility for the value shifting provisions in Section 30. As soon as it appears likely that a case may fall within the scope of these rules you should submit it to Anti-Avoidance Group ( Investigation) for advice.