SolvedCTM60500 | Close companies: extended meaning of distribution: contents
From HM Revenue & Customs · Company Taxation Manual
Contents11 entries
- CTM60510Close companies: extended meaning of distribution: introduction
- CTM60520Close companies: extended meaning of distribution: profits chargeable to CT
- CTM60530Close companies: extended meaning of distribution: notifying office dealing with participators affairs
- CTM60550Close companies: extended meaning of distribution: valuation of benefits
- CTM60600Close companies: extended meaning of distribution: benefits to directors and employees
- CTM60610Close companies: extended meaning of distribution: groups
- CTM60620Close companies: extended meaning of distribution: companies acting in concert
- CTM60660Close companies: extended meaning of distribution: payments to participators
- CTM60670Close companies: extended meaning of distribution: payments to participators - excessive amounts
- CTM60680Close companies: extended meaning of distribution: IT and ACT
- CTM60690Close companies: extended meaning of distribution: benefits for exempt or lower tax rate participators