Corporate losses: Anti-avoidance

1. [Business carried on without a view to profit](https://library.croneri.co.uk/po-heading-id_2n9q36xvrEOQTak8W9zxPA)

1.1. No loss offset if trade carried on uncommercially, no reasonable expectation of profits

1.2. [Case law and guidance](https://library.croneri.co.uk/po-heading-id_tfmBj9SuXESqrGcuuUdY4g)

2. [Transfer of deductions TAAR](https://library.croneri.co.uk/po-heading-id_zZkkH1BzVEizLp4UFSs_9g)

2.1. Aimed at structured transactions

2.2. Aimed at schemes transferring benefits of deductions to a new owner of a company

3. [Profit Transfer TAAR](https://library.croneri.co.uk/po-heading-id_DedXxhy_nkikNhd5gOn_lA)

3.1. Complements transfers of deductions TAAR

3.2. Aimed at schemes that boost profits after a change in ownership to use losses/deductions

4. [Loss refreshing TAAR](https://library.croneri.co.uk/po-heading-id_WsrQ7VI2W0e4b3YLYD-Pmg)

4.1. Mainly attacks schemes used pre-April 2017

5. [Disallowance on change in ownership](https://library.croneri.co.uk/po-heading-id_IhZz15gYXEO2ADJ_rKA2qQ)

5.1. [Change in ownership](https://library.croneri.co.uk/po-heading-id_IhZz15gYXEO2ADJ_rKA2qQ#po-heading-id_Mw0Sls1nx06bPG-6hcCwtA)

5.2. [Change conditions](https://library.croneri.co.uk/po-heading-id_JytCld7M30eolF7hEB4nLA)

5.2.1. Increase in capital

5.2.2. Major change nature/conduct

5.2.3. Trade revival

5.2.4. Asset transferred in

5.2.5. Loss election - S171A

6. [Loss relief TAAR](https://library.croneri.co.uk/po-heading-id_pGbOBNx5JUaMB0iqkbd4RA)

6.1. Arrangements to obtain a tax advantage

6.2. The arrangements seek to circumvent or exploit weaknesses in the limits of loss relief

7. [Arrangements to leave a group and temporary groups](https://library.croneri.co.uk/po-heading-id_CLT5GG0Rh0q54nfxRkLTaA)

7.1. [Group relief restrictions](https://library.croneri.co.uk/po-heading-id_CLT5GG0Rh0q54nfxRkLTaA#po-heading-id_bdvtvA1vqk-EstiqJ6k9ng)

7.2. Exclusions

7.3. [When arrangements come into effect](https://library.croneri.co.uk/po-heading-id_xUt0ND-2T0qx3HwuUyAnKQ)

7.4. Consortium relief