Part 13 Tax avoidance

United Kingdom

1. 1Transactions in securities
2. 2Transfer of assets abroad
3. 3Transactions in land
4. 4Sales of occupation income
5. 5Avoidance involving trading losses
6. 5ATransfers of income streams
7. 5AADisposals of income streams through partnerships
8. 5BFinance arrangements
9. 5CLoan or credit transactions
10. 5DDisposals of assets through partnerships
11. Chapter
12. 5EDisguised investment management fees
13. 5FIncome-based carried interest
14. 6Avoidance involving leases of plant and machinery
15. 7Avoidance involving obtaining tax relief for interest
16. 8Tainted charity donations