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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.4 Takeovers, mergers, demergers, buyouts and other transfers /Anti-avoidance—company purchase schemes / D6.460 Company purchase schemes—overview

D6.460 Company purchase schemes—overview

Corporate tax

D6.460 Company purchase schemes—overview

Specific legislation targets company purchase schemes (ie schemes whereby a company is sold when it would be impossible for the company to meet its tax debts).

Where the necessary conditions are met, the legislation enables HMRC to collect any unpaid

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

E5.607 Corporate members

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D1.1422 Calculating NGIE and ANGIE