CG40240P - Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule

Capital loss anti-avoidance rule

1. CG40240

   Capital loss anti-avoidance rule: General
2. CG40240A

   Capital loss anti-avoidance rule: General
3. CG40240B

   Capital loss anti-avoidance rule: General
4. CG40241

   Capital loss anti-avoidance rule: Effect of the legislation and commencement
5. CG40242

   Capital loss anti-avoidance rule: Definition of arrangements
6. CG40243

   Capital loss anti-avoidance rule - Definition of tax advantage
7. CG40244

   Capital loss anti-avoidance rule: Is a tax advantage a main purpose?
8. CG40245

   Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
9. CG40246

   Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
10. CG40247

    Capital loss anti-avoidance rule: Choice of commercial options
11. CG40248

    Capital loss anti-avoidance rule: Interaction with negligible value claims
12. CG40249

    Capital loss anti-avoidance rule: Time of use of losses immaterial
13. CG40250

    Capital loss anti-avoidance rule: Company to which tax advantage arises
14. CG40251

    Capital loss anti-avoidance rule: The tiering effect
15. CG40252

    Capital loss anti-avoidance rule: Example 1
16. CG40253

    Capital loss anti-avoidance rule: Example 2
17. CG40254

    Capital loss anti-avoidance rule: Example 3
18. CG40255

    Capital loss anti-avoidance rule: Example 4