CFM56000 - Derivative contracts: tax avoidance: Contents

1. CFM56005

   Tax avoidance: overview of anti-avoidance rules
2. CFM56010

   Tax avoidance: unallowable purposes: overview
3. CFM56020

   Tax avoidance: meaning of ‘unallowable purpose’
4. CFM56030

   Tax avoidance: unallowable purposes: allowance of accumulated net losses
5. CFM56040

   Tax avoidance: unallowable purposes: allowance of accumulated net losses: examples
6. CFM56050

   Tax avoidance: transfer pricing and derivative contracts
7. CFM56060

   Tax avoidance: exchange gains and losses where Sch 28AA applies
8. CFM56070

   Tax avoidance: transfers of value to connected companies
9. CFM56080

   Tax avoidance: transfers of value to connected companies: example
10. CFM56090

    Tax avoidance: derivative contracts with non-residents
11. CFM56100

    Tax avoidance: consideration not fully recognised by accounting practice
12. CFM56110

    Tax avoidance: amounts not fully recognised for accounting purposes
13. CFM56112

    Tax avoidance: amounts not fully recognised for accounting purposes: conditions A to C
14. CFM56114

    Tax avoidance: amounts not fully recognised for accounting purposes: periods beginning on or after 6 December 2010
15. CFM56116

    Tax avoidance: amounts not fully recognised for accounting purposes: no debits for derecognition
16. CFM56118

    Tax avoidance: amounts not fully recognised for accounting purposes: commencement