D8.362 Corporate Venturing Scheme—Anti-Avoidance Provisions

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Commentary

Corporate tax

Anti-avoidance provisions apply in the two circumstances described below¹.

Company reconstructions or amalgamations

Loss relief is not available if the disposal occurs as a result of a company reconstruction

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

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

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

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

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

E4.622 Vans—main rules

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

E4.1318 Special mixed fund rules

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

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