Part 14 Tax avoidance

1. Transactions in securities: general
2. Transactions in securities: meaning of relevant companies for the purposes of sections 689 and 690
3. Transactions in securities: statement of case by tribunal for opinion of High Court or Court of Session
4. Transactions in securities: appeals to House of Lords
5. Transfers of assets abroad: non-transferors receiving benefit- exclusion of income arising before 10 March 1981
6. Transfers of assets abroad: whether trustees are “persons abroad”
7. Transfers of assets abroad: whether personal representatives are “persons abroad”
8. Transfers of assets abroad: company residence for transfers between 20 March 1990 and 29 November 1993
9. Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companies
10. Transfers of assets abroad: income arising before 26 November 1996
11. Transfers of assets abroad: meaning of “associated operation” and consideration of associated operations alone
12. Individuals in partnership: recovery of excess relief
13. Individuals claiming relief for film-related trading losses
14. Individuals in partnership: exit charge