CG58850P - Capital Gains Manual: Shares and Securities: Particular types of transaction: Value shifting: Section 29TCGA 1992: contents
SHARES AND SECURITIES
Particular types of transaction
Value shifting: Section 29 TCGA 1992
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CG58850Value shifting: introduction
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CG58853Value shifting: control of a company
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CG58855Value shifting: amount of value transferred
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CG58857Value shifting: two or more persons exercising control
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CG58858Value shifting: failure to take up rights
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CG58859Value shifting: time of disposal
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CG58860Value shifting: disallowance of multiple losses