CTM36800 - Particular topics: transactions in securities: contents

CTM36805Tax advantage from: introduction
CTM36810Counteraction
CTM36815Definition of transactions in securities
CTM36820Definition of tax advantage
CTM36825Circumstance A: abnormal dividend received, taken into account for listed purpose
CTM36826Meaning of abnormal dividend
CTM36830Circumstance B: deduction in computing profit or gain
CTM36835Circumstance C: extraction of company funds and abnormal dividend
CTM36840Circumstance D: extraction of company funds: cash or equivalent
CTM36845Circumstance E: extraction of company funds: as share capital or securities
CTM36850Liquidation
CTM36855Interaction with CGT
CTM36860Interaction with other legislation
CTM36865Personal representatives
CTM36875Identification of cases and submission to AAG Clearance and Counteraction Team
CTM36880Clearance applications under ITA07/S701 and ICTA88/S707
CTM36885Clearance applications: refusals or changes to proposals granted clearance