A-Z index

Value shifting rules for assets

Guide to the general value shifting regime
This comprehensive guide will help you understand the regime and the circumstances where it is relevant. It includes detailed information on the regime's key features including exclusions and safe harbours, and worked examples of the rules in operation.
Overview of provisions
An overview document that contains summary information about the 'General value shifting regime'.
Who it affects
Guide to general value shifting regime to reflect tax values of interests affected by the value shift, or adjust a realised loss or gain.