CFM92600 - Anti-avoidance rules - contents

1. CFM92610

   Introduction
2. CFM92615

   General: definition of a scheme
3. CFM92620

   General: scheme as part of a wider scheme
4. CFM92625

   General: schemes in place before commencement date
5. CFM92630

   General: main purpose test
6. CFM92635

   General: UK company is not party to particular transactions
7. CFM92640

   General: when the purpose test is applied
8. CFM92645

   General: change in purpose and whether there is a new scheme to consider
9. CFM92650

   General: excluded schemes
10. CFM92655

    General: requests for clearances
11. CFM92660

    Gateway: conditions for anti-avoidance rules to apply
12. CFM92665

    Gateway: effect of anti-avoidance rules applying
13. CFM92670

    Gateway: excluded schemes
14. CFM92675

    Gateway: particular avoidance: examples
15. CFM92680

    Gateway: non-abusive schemes
16. CFM92685

    Financial services exclusion and anti-avoidance rules
17. CFM92690

    Main rules: scope for avoidance
18. CMF92658

    Anti-avoidance rules: schemes preventing the debt cap applying to a large group
19. CFM92695

    Main rules: conditions for anti-avoidance rules to apply
20. CFM92700

    Main rules: meaning of ‘relevant net reduction’
21. CFM92705

    Main rules: examples of comparing relevant net reductions
22. CFM92710

    Main rules: condition B - sum of profits of UK group companies
23. CFM92715

    Main rules: condition B - losses of UK group companies
24. CFM92720

    Main rules: effect of anti-avoidance rules applying
25. CFM92725

    Main rules: calculating the counterfactual
26. CFM92730

    Main rules: calculating the counterfactual: examples
27. CFM92735

    Main rules: excluded schemes: general
28. CFM92738

    Main rules: excluded schemes: de minimis amount
29. CFM92740

    Main rules: particular avoidance: examples
30. CFM92745

    Main rules: non-abusive schemes: examples
31. CFM92750

    EEA financing income: conditions for anti-avoidance rules to apply
32. CFM92755

    EEA financing income: effect of anti-avoidance rules applying
33. CFM92760

    EEA financing income: excluded schemes
34. CFM92765

    EEA financing income: particular avoidance: examples
35. CFM92770

    EEA financing income: non-abusive schemes: examples