| CIRD48010 |
Introduction |
| CIRD48020 |
Structural defences and their limitations |
| CIRD48030 |
Specific rules |
| CIRD48040 |
More general CT rules |
| CIRD48050 |
Change of ownership of company |
| CIRD48105 |
Tax-driven transactions: approach to take |
| CIRD48110 |
Tax-driven transactions: outline of provision |
| CIRD48120 |
Tax-driven transactions: relationship of anti-avoidance rule with other provisions |
| CIRD48130 |
Tax-driven transactions: whether tax avoidance main object |
| CIRD48140 |
Tax-driven transactions: circumstances where anti-avoidance rule may be in point |
| CIRD48150 |
Tax-driven transactions: nature of counteraction |
| CIRD48200 |
New measures in FA03/S184: background |
| CIRD48230 |
New measures in FA03/S184: how they work |
| CIRD48250 |
New measures in FA03/S184: position for accounting periods ending at different times |
| CIRD48260 |
New measures in F2A05/S41: change to rules: market value rules |
| CIRD48270 |
New measures in F2A05/S41: change to rules: related parties rules |
| CIRD48280 |
New measures in FA06/S77: change to rules: new assets derived from companies’ existing assets |
| CIRD48290 |
New measures in FA09/S70: confirmation of rules: time of creation of goodwill and certain other internally generated assets |
| CIRD48300 |
New measures in FA11/S62: confirmation of rules: goodwill and intangible assets relating to an oil & gas licence excluded |
