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Specific anti-avoidance provisions

CGT Guide: 2022

Bernard Doherty BE, FCA, AITI
Bloomsbury Professional
Publication Date:
June 2022
Chapter 6: Anti-Avoidance Non-resident close companies Non-resident trusts Disposal of assets in a series of transactions Close company transferring assets at undervalue Transfer of value derived from assets Disposal within four weeks of acquisition Reorganisation of share capital Share issues: cost of acquisition Group depreciation transactions Disposal after reconstruction or amalgamation Capital distribution treated as income Connected persons Control Market value Unquoted shares Quoted shares Development land gains The McGrath case ...

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