'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

Inheritance tax

Disposals of UK land

DOTAS arrangements

Employment-related liabilities

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

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

– see 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

– see Trust income

Vaccine research relief, artificially inflated claims

Value added tax, disclosure requirements

Value shifting