Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 184G
Avoidance involving losses: schemes converting income to capital
Section 184G is a targeted anti-avoidance rule that prevents companies from using capital losses to shelter gains that have been artificially converted from what would otherwise have been taxable income.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.