Capital allowances

Chargeable gains, interpretation

Depreciating assets

Derivative contracts

Clearances

Company, meaning

Generally

Notional carrying value

Tax avoidance

Transferee and transferor, meaning

Transparent entities

Disapplication of reliefs

Distributions as part of merger

Division of business or transfer of assets

Double taxation relief

Chargeable gains

Conditions to be met

Derivative contracts

Intangible fixed assets

Interpretation

Loan relationships

Transparent entities involved in

Groups, company leaving

Intangible fixed assets

Leaving assets outside UK tax charge

Leaving assets within UK tax charge

Loan relationships, transfer of

Generally

Interpretation

Notional carrying value

Original holder using fair value accounting

Reorganisations

Tax avoidance cases

Transferee and transferor, meaning

Transferor using fair value accounting

Transparent entities

Share exchanges

Tax consequences, regulations

Transfer of assets or division of business

Transparent entities