I11.712 HMRC GAAR Guidance—General

Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.7 Penalties and anti-avoidance provisions /General anti-avoidance rule / I11.712 HMRC GAAR guidance—general

Commentary

IHT, trusts and estates

HMRC's GAAR Guidance¹ has specific examples relevant

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

C1.106 Allowable capital losses

D1.8101 Groups of companies

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

��Ƶ

I11.712 HMRC GAAR guidance—general

IHT, trusts and estates

C1.106 Allowable capital losses

D1.8101 Groups of companies

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I11.712 HMRC GAAR guidance—general

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT