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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 / D6.464 Company purchase schemes—administration

D6.464 Company purchase schemes—administration

Corporate tax

HMRC powers to request information

HMRC has substantial information powers relating to company purchase schemes, and may exercise these powers when it considers that there has been a change in ownership of a company and the company purchase scheme provisions may apply.

In such circumstances, HMRC may issue a notice requiring the recipient to provide any document in their possession or power or any particulars that appear relevant to determining whether the company purchase scheme provisions apply

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A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure