Tax avoidance schemes
'related' arrangements
Arrangement of avoidance
Avoidance-related rule, meaning
Bondwashing
Business
Business payment
Cancellation of tax advantage from transactions in securities
Capital gains tax
Carried-forward
Carried-forward losses
Carried-forward loss, meaning
Disallowance of deduction for
Interpretation
Overview
Close companies, anti-avoidance rules
Commentary on
Company transactions
Control
Defeat of arrangements
Denial of relief
Derivative contracts
Connected companies, transfers of value
Derecognition, debits arising from
Disposals for consideration not fully recognised by accounting practice
Exchange gains and losses
Generally
Non-UK residents, transactions with
Transactions not at arm's length
Unallowable purposes
Description of arrangements
Confidentiallity where no promoter involved
Confidentiallity where promoter involved
Financial products
Loss schemes
Premium fee
Relevant value condition
Short-term leases
Tax products, standardised
Disclosable VAT arrangements
Disclosure
Generally
Disclosure of
Disclosure of schemes
Generally
Disposals of UK land
DOTAS arrangements
Film production companies
GAAR penalty
Groups of companies, transfer of assets between members
Ineffective (whether careless conduct)
Information
Electronic delivery
Generally
Notifiable proposals and arrangements
Provisions
Revocations
Intangible fixed assets
Introduction
Judicial ruling
Limit on number of separate relevant defeats
Loan relationships
Connections between persons
Control, meaning
Definitions
Derecognition of creditor relationships
Disposals for consideration not fully recognised by accounting practice
European cross-border mergers
European cross-border transfer of business
Exchange gains and losses, transactions not at arm's length
Insurance companies, creditors
Non-trading deficits
Overview
Partnerships, connected parties
Priority rules
Resetting interest rates (reset bonds), fair value accounting
Tax relief schemes
Transactions not at arm's length
Unallowable purposes
Loss reliefs for items taxed under avoidance rules
Offshore funds
Other taxpayers
Paragraphs 26 and 27: supplementary
Partnerships
Personal service companies
Deemed employment, calculation
Income tax
National Insurance contributions
Post-cessation relief
Promoted arrangements
Promoters
Promoters of
Generally
Threshold conditions
Promoters of schemes
Related arrangements, relevant defeat
Relevant body, meaning
Relevant defeats, attributution of
Remediation of contaminated land
Rent factoring schemes
Research and development relief
Serial tax avoiders
Settlements
Single arrangements, relevant defeat of
Small or medium-sized enterprise
Tax-generated losses
Terminal losses (companies)
Transactions in land
Transactions in securities
Transfer of assets abroad
Treating persons controlled by the same person
Treating persons in control of others
Trust income
Vaccine research relief, artificially inflated claims
Value added tax, disclosure requirements
Value shifting
