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Capital Gains ManualCG40200CCG45000CCG48500PCG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meani...
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Other Editions

  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested December 26, 2020)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested March 13, 2021)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested March 20, 2021)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested April 24, 2021)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested May 1, 2021)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested August 5, 2023)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested February 10, 2024)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested March 2, 2019)
  • CG48540 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: meaning of "arrangements", "tax advantage" and "exempt distribution" (ingested July 19, 2018)