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Home / Simons-Taxes /Corporate tax /Part D2 Groups of companies /Division D2.2 Group relief for current year and carried forward losses /Group relief—anti-avoidance / D2.249 Group relief anti-avoidance provisions

D2.249 Group relief anti-avoidance provisions

Corporate tax

D2.249 Group relief anti-avoidance provisions

In broad terms, there are four main areas of anti-avoidance legislation affecting the availability of group relief. They are as follows:

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(1)�� provisions aimed at preventing the creation of artificial groups of companies by the manipulation of the classes and rights of share capital in such a

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

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

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest