Tax advantage
Abusive practices
– see Abuse of rights
Cancellation
Cancellation, transactions in securities
Disclosure of schemes
Meaning
Legislation/Regulatory –
CTA2010 s. 1139, Sch. 2, para. 113
HMRC Guidance –
BIM60870
;
CFM34140
;
CFM38140
;
CFM39070
;
CFM39210
;
CFM39570
;
CFM45450
;
CFM46280
;
CFM46400
;
CFM53130
;
CFM55100
;
CFM56020
;
CFM56114
;
CFM72570
;
CTM07910
;
CTM08238
;
CTM80587
;
CTM80588
;
CTM82520
;
INTM224350
;
INTM224800
;
INTM225050
;
INTM233600
;
INTM239300
;
INTM240500
;
INTM240600
;
INTM240700
;
INTM248100
;
INTM489991
;
IPTM3596
;
SAIM3030
;
SAIM9350