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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
27 November 2024 - See all updates
  1. Back to contents
  2. CTM36000

CTM36300 - Particular topics: company winding up TAAR: contents

  1. CTM36305
    Targeted anti-avoidance rule (TAAR)
  2. CTM36310
    Condition A
  3. CTM36315
    Condition B
  4. CTM36320
    Condition C: introduction
  5. CTM36325
    Condition C: ‘similar to’
  6. CTM36330
    Condition C: ‘involved with’
  7. CTM36335
    Condition C: ‘connected with
  8. CTM36340
    Condition D
  9. CTM36345
    Exclusions
  10. CTM36350
    Requests for clearance
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