CG40240P - Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule

Capital loss anti-avoidance rule

  1. CG40240
    Capital loss anti-avoidance rule: General
  2. CG40240A
    Capital loss anti-avoidance rule: General
  3. CG40240B
    Capital loss anti-avoidance rule: General
  4. CG40241
    Capital loss anti-avoidance rule: Effect of the legislation and commencement
  5. CG40242
    Capital loss anti-avoidance rule: Definition of arrangements
  6. CG40243
    Capital loss anti-avoidance rule - Definition of tax advantage
  7. CG40244
    Capital loss anti-avoidance rule: Is a tax advantage a main purpose?
  8. CG40245
    Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
  9. CG40246
    Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
  10. CG40247
    Capital loss anti-avoidance rule: Choice of commercial options
  11. CG40248
    Capital loss anti-avoidance rule: Interaction with negligible value claims
  12. CG40249
    Capital loss anti-avoidance rule: Time of use of losses immaterial
  13. CG40250
    Capital loss anti-avoidance rule: Company to which tax advantage arises
  14. CG40251
    Capital loss anti-avoidance rule: The tiering effect
  15. CG40252
    Capital loss anti-avoidance rule: Example 1
  16. CG40253
    Capital loss anti-avoidance rule: Example 2
  17. CG40254
    Capital loss anti-avoidance rule: Example 3
  18. CG40255
    Capital loss anti-avoidance rule: Example 4