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Home / Simons-Taxes /Business tax /Part B4 Transfer pricing and profit fragmentation /Division B4.1 Transfer pricing /Transfer pricing—interaction with other provisions / B4.190 Transfer pricing—capital allowances, capital gains and foreign exchange

B4.190 Transfer pricing—capital allowances, capital gains and foreign exchange

Business tax

B4.190 Transfer pricing—capital allowances, capital gains and foreign exchange

The transfer pricing rules are disapplied for the purposes of calculating capital allowances or capital gains¹. This

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D6.503 International movement of capital—reportable transactions and events

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E8.811 National Insurance number—refusal of application

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'