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CTM60100 | Close companies: tests: contents

From HM Revenue & Customs · Company Taxation Manual

Contents26 entries

  1. CTM60102Close companies: tests: introduction
  2. CTM60105Close companies: tests: specific exceptions
  3. CTM60107Close companies: tests: participator
  4. CTM60110Close companies: tests: participator - extended meaning of
  5. CTM60120Close companies: tests: entitled to acquire or secure
  6. CTM60130Close companies: tests: loan creditor
  7. CTM60140Close companies: tests: rights and powers of certain other persons
  8. CTM60150Close companies: tests: associates
  9. CTM60160Close companies: tests: Meaning of "having a share or interest in"
  10. CTM60170Close companies: tests: trustees, executors, etc
  11. CTM60180Close companies: tests: definition of director
  12. CTM60200Close companies: tests: control - of a company
  13. CTM60210Close companies: tests: control - definition
  14. CTM60220Close companies: tests: control - over the company's affairs
  15. CTM60230Close companies: tests: control - right to receive most assets
  16. CTM60240Close companies: tests: control - summary
  17. CTM60250Close companies: tests: control - in multiple
  18. CTM60260Close companies: tests: control - exceptions
  19. CTM60270Close companies: tests: control - by the Crown
  20. CTM60280Close companies: tests: control - overseas governments and local authorities
  21. CTM60290Close companies: tests: control - by another company
  22. CTM60300Close companies: tests: open company loan creditor
  23. CTM60310Close companies: tests: 35% or more voting power held by public
  24. CTM60320Close companies: tests: rights in a winding-up
  25. CTM60400Close companies: tests: information regarding share holding
  26. CTM60420Close companies: tests: examples