CG47020+ - CAPITAL GAINS MANUAL: Contents
COMPANIES AND GROUPS OF COMPANIES
Groups of companies
Anti-loss buying rules in Finance Act 2006
| CG47020 | New anti-loss buying rules in FA 2006 - general |
| CG47021 | Targeted anti-loss buying rule - interaction with Schedule 7A |
| CG47023 | Targeted anti-loss buying rule - definition of change of ownership |
| CG47024 | Targeted anti-loss buying rule - definition of arrangements |
| CG47025 | Targeted anti-loss buying rule - definition of tax advantage |
| CG47026 | Targeted anti-loss buying rule - is a tax advantage a main purpose? |
| CG47027 | Targeted anti-loss buying rule - tax advantage - choice of commercial options |
| CG47028 | Targeted anti-loss buying rule - tax advantage - choice of commercial options |
| CG47029 | Targeted anti-loss buying rule - choice of commercial options |
| CG47030 | Targeted anti-loss buying rule - interaction with deemed no gain/no loss disposals |
| CG47031 | Targeted anti-loss buying rule - effect of the legislation |
| CG47032 | Targeted anti-loss buying rule - definition of pre-change asset |
| CG47033 | Targeted anti-loss buying rule - asset no longer regarded as a pre-change asset |
| CG47033A | Targeted anti-loss buying rule - continuity of the rules |
| CG47033B | Targeted anti-loss buying rule - continuity of the rules |
| CG47034 | Targeted anti-loss buying rule - time of loss accrual and company to which tax advantage arises |
| CG47035 | Targeted anti-loss buying rule - limited exception to the rule for gain assets held before change of ownership |
| CG47036 | Targeted anti-loss buying rule - interaction of FA 2006 legislation with pre-existing losses |
| CG47037 | Targeted anti-loss buying rule - example 1 |
| CG47038 | Targeted anti-loss buying rule - example 2 |
| CG47039 | Targeted anti-loss buying rule - example 3 |
| CG47040 | Targeted anti-loss buying rule - commencement |
| CG47045 | Targeted anti-loss buying rule - special rules for pooled securities |
| CG47046 | Targeted anti-loss buying rule - special rules for pooled securities |
| CG47051 | Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule |
| CG47052 | Targeted anti-loss buying rule - interaction with targeted anti-loss creation rule - example |
