CG40243 - Capital loss anti-avoidance rule - Definition of tax advantage
바카라 사이트Tax advantage바카라 사이트 has the meaning given in section 184D of the legislation. There are four legs to this definition, which cover relief, repayments, the amount of acharge, and the assessment of corporation tax.
If a tax advantage arises out of a transaction that is part of the arrangements, the legislation asks whether the main purpose or one of the main purposes of the arrangements (referred to as 바카라 사이트a main purpose바카라 사이트 in this guidance) is to achieve a tax advantage. The purpose of the arrangements is determined by the purpose of the participants in entering into the arrangements. If any participant has a main purpose of achieving a tax advantage, that will constitute a main purpose of the arrangements.