CG44100P - Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents

COMPANIES AND GROUPS OF COMPANIES

Targeted rules to prevent income to capital converter schemes by companies

1. CG44100

   Targeted rules to prevent income to capital converter schemes by companies - general
2. CG44101

   Targeted rules to prevent income to capital converter schemes by companies - general
3. CG44102

   Targeted rules to prevent income to capital converter schemes by companies - definition of arrangements
4. CG44103

   Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage
5. CG44104

   Targeted rules to prevent income to capital converter schemes by companies - is a tax advantage a main purpose?
6. CG44105

   Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
7. CG44106

   Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options
8. CG44109

   Targeted rules to prevent income to capital converter schemes by companies – mandatory submission to Anti-Avoidance Group (Investigations)
9. CG44110

   Targeted rules to prevent the contrived creation of capital losses by companies - company to which tax advantage arises
10. CG44120

    Targeted rules to prevent income to capital converter schemes by companies - types of scheme
11. CG44121

    Targeted rules to prevent income to capital converter schemes by companies - income to capital schemes
12. CG44122

    Targeted rules to prevent income to capital converter schemes by companies - no double taxation
13. CG44123

    Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage
14. CG44124

    Targeted rules to prevent income to capital converter schemes by companies - income deduction and matching capital gains cases
15. CG44125

    Targeted rules to prevent income to capital converter schemes by companies - sale and leaseback exclusion
16. CG44126

    Targeted rules to prevent income to capital converter schemes by companies - arrangements the legislation will not catch
17. CG44140

    Targeted rules to prevent income to capital converter schemes by companies - notice provisions
18. CG44141

    Targeted rules to prevent income to capital converter schemes by companies - grounds for the issue of a notice
19. CG44142

    Targeted rules to prevent income to capital converter schemes by companies - conditions for the issue of a notice
20. CG44143

    Targeted rules to prevent income to capital converter schemes by companies - issue of notice after enquiry opened
21. CG44144

    Targeted rules to prevent income to capital converter schemes by companies - details of notice
22. CG44145

    Targeted rules to prevent income to capital converter schemes by companies - notices - 90day period
23. CG44150

    Targeted rules to prevent income to capital converter schemes by companies - informal clearances
24. CG44151

    Targeted rules to prevent income to capital converter schemes by companies - informal clearances - the Anti-Avoidance Group
25. CG44152

    Targeted rules to prevent income to capital converter schemes by companies - terms of informal clearance
26. CG44153

    Targeted rules to prevent income to capital converter schemes by companies - clearance refused
27. CG44154

    Targeted rules to prevent income to capital converter schemes by companies - action by company tax office
28. CG44155

    Targeted rules to prevent income to capital converter schemes by companies - interaction of clearance and disclosure regime
29. CG44156

    Targeted rules to prevent income to capital converter schemes by companies - format of clearance application