SolvedCTM61000 | Close companies: capital payments to settlors: contents
From HM Revenue & Customs · Company Taxation Manual
Contents9 entries
- CTM61050Close companies: capital payments to settlors: introduction
- CTM61060Close companies: capital payments to settlors: interposition between settlor and trustee
- CTM61070Close companies: capital payments to settlors: assessable as income
- CTM61080Close companies: capital payments to settlors: loans or repayment of a loan
- CTM61090Close companies: capital payments to settlors: temporary loans
- CTM61100Close companies: capital payments to settlors: loans paid directly or indirectly
- CTM61120Close companies: capital payments to settlors: associated payments
- CTM61130Close companies: capital payments to settlors: interaction with CTA2010/S455 & CTA2010/S463
- CTM61150Close companies: capital payments to settlors: available income