CG48500P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting rule from Finance Act 2011: Contents

COMPANIES AND GROUPS OF COMPANIES

Groups of companies

Value shifting rule from Finance Act 2011

1. CG48500

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: outline and case handling
2. CG48510

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: background
3. CG48520

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies
4. CG48530

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: the legislation
5. CG48540

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution"
6. CG48550

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: interaction with other provisions
7. CG48560

   Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: examples