1. International and HMRC Materials
  2. HMRC Manuals
  3. Capital Gains Manual
CG48520 - Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features o...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • CG48520 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies (ingested March 22, 2025)
  • CG48520 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies (ingested December 21, 2024)
  • CG48520 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies (ingested October 26, 2024)
  • CG48520 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies (ingested March 30, 2024)
  • CG48520 Value shifting: Corporation Tax anti-avoidance rule for disposals of shares or securities from 19 July 2011: typical features of arrangements to which rule applies (ingested March 16, 2024)