CG47023 - Targeted anti-loss buying rule - definition of change of ownership
바카라 사이트śChange of ownership바카라 사이트ť means that a company either becomes a member of a group of companies, or ceases to be a member of a group of companies, or becomes subject to different control. The wide definition of 바카라 사이트śchange of ownership바카라 사이트ť is designed to prevent artificial arrangements under which, for example, a company바카라 사이트™s membership of a group changes for tax purposes when the economic reality is that it does not. However HMRC would not normally consider the incorporation of a company or the acquisition from a company formation agent of a newly formed company as amounting to a change of control.