CIRD48000 - Intangible assets: avoidance: contents
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Introduction |
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Structural defences and their limitations |
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Specific rules |
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More general CT rules |
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Change of ownership of company |
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Tax-driven transactions: approach to take |
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Tax-driven transactions: outline of provision |
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Tax-driven transactions: relationship of anti-avoidance rule with other provisions |
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Tax-driven transactions: whether tax avoidance main object |
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Tax-driven transactions: circumstances where anti-avoidance rule may be in point |
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Tax-driven transactions: nature of counteraction |
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New measures in FA03/S184: background |
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New measures in FA03/S184: how they work |
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New measures in FA03/S184: position for accounting periods ending at different times |
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New measures in F2A05/S41: change to rules: market value rules |
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New measures in F2A05/S41: change to rules: related parties rules |
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New measures in FA06/S77: change to rules: new assets derived from companies’ existing assets |
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New measures in FA09/S70: confirmation of rules: time of creation of goodwill and certain other internally generated assets |
