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CTM15100 | Distributions: general: contents

From HM Revenue & Customs · Company Taxation Manual

Contents39 entries

  1. CTM15120Distributions: general: introduction
  2. CTM15130Distributions: general: explanation of terms
  3. CTM15140Distributions: general: new consideration
  4. CTM15150Distributions: general: tax consequences
  5. CTM15200Distributions: general: dividends and tax law
  6. CTM15205Distributions: general: dividends, distributions and company law
  7. CTM15210Distributions: general: preference share lending
  8. CTM15250Distributions: general: transfer of assets and liabilities by/to members
  9. CTM15260Distributions: general: issue of shares at par
  10. CTM15270Distributions: general: dividend waivers and application of the settlements legislation
  11. CTM15280Distributions: general: transfers not at market value - other tax implications
  12. CTM15290Distributions: general: transfers not at market value - to member who is an employee/director
  13. CTM15295Distributions: general: inadvertent distribution
  14. CTM15300Distributions: general: disapplication of the distribution provisions
  15. CTM15310Distributions: general: transfers between companies within the charge to CT
  16. CTM15330Distributions: general: valuations
  17. CTM15340Distributions: general: LEAs, LECs & TECs
  18. CTM15350Distributions: general: out of assets in respect of shares
  19. CTM15400Distributions: general: repayment of share capital - bonus issues
  20. CTM15410Distributions: general: repayment of share capital - bonus issues - exceptions
  21. CTM15420Distributions: general: repayment of share capital - bonus issues - after repayment
  22. CTM15430Distributions: general: repayment of preference shares
  23. CTM15440Distributions: general: repayment of share capital: share capital/share premium reduction
  24. CTM15450Distributions: general: bonus issues of securities or redeemable shares
  25. CTM15500Distributions: general: interest or other value in respect of securities - introduction
  26. CTM15501Distributions: general: interest or other value in respect of securities - principal secured
  27. CTM15502Distributions: general: interest or other value in respect of securities - reasonable commercial return
  28. CTM15503Distributions: general: interest or other value in respect of securities - which reflects return on issuer's own shares or those of associated companies
  29. CTM15504Distributions: general: interest or other value in respect of securities - hedging arrangements
  30. CTM15505Distributions: general: interest or other value in respect of securities - reasonable commercial return - examples
  31. CTM15515Distributions: general: securities within CTA10/S1000 (1) F
  32. CTM15520Distributions: general: securities within CTA10/S1015(4)
  33. CTM15525Distributions: general: ratchet loans
  34. CTM15530Distributions: general: exclusion of certain interest or other amounts
  35. CTM15540Distributions: general: unincorporated associations
  36. CTM15550Distributions: general: companies not carrying on a business
  37. CTM15560Distributions: general: reciprocal arrangements
  38. CTM15570Distributions: general: notification of likely higher rate liability
  39. CTM15580Distributions to EOTs