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CTM61500 | Close companies: loans to participators and arrangements conferring benefit on participator: contents

From HM Revenue & Customs · Company Taxation Manual

See also CTM61000 onwards where a loan is made to a person who is the settlor (or spouse of the settlor) of a settlement and the settlement has any interest in the shares or loan capital of the company.

Contents50 entries

  1. CTM61505Close companies: loans to participators and arrangements conferring benefit on participator: general
  2. CTM61510Close companies: loans to participators and arrangements conferring benefit on participator: charging provisions
  3. CTM61515Close companies: loans to participators and arrangements conferring benefit on participator: meaning of ‘relevant person’
  4. CTM61520Close companies: loans to participators and arrangements conferring benefit on participator: partnerships
  5. CTM61525Close companies: loans to participators and arrangements conferring benefit on participator: loans to trusts
  6. CTM61530Close companies: loans to participators: business of lending money
  7. CTM61535Close companies: loans to participators: extended meaning of loan: debts
  8. CTM61537Close companies: loans to participators: unpaid share capital
  9. CTM61540Close companies: loans to participators: exclusion of certain loans
  10. CTM61545Close companies: loans to participators: material interest
  11. CTM61550Close companies: loans to participators: indirect loans
  12. CTM61555Close companies: loans to participators: indirect loans: total income
  13. CTM61558Close companies: Loans to participators: liquidations and dissolutions: general
  14. CTM61559Close companies: Loans to participators: Members Voluntary Liquidations (MVL)
  15. CTM61560Close companies: loans to participators: Insolvent liquidations and dissolutions
  16. CTM61561Close companies: loans to participators: company insolvent and loan irrecoverable
  17. CTM61565Close companies: loans to participators: aggregating accounts
  18. CTM61570Close companies: arrangements conferring benefit on participators: TAAR: arrangements to which a close company becomes party on or after 20 March 2013
  19. CTM61575Close companies: arrangements conferring benefit on participators: TAAR: tax avoidance arrangements
  20. CTM61580Close companies: arrangements conferring benefit on participators: TAAR: benefit conferred
  21. CTM61585Close companies: arrangements conferring benefit on participators: TAAR: benefit conferred: partnerships
  22. CTM61600Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - general
  23. CTM61602Close companies: loans to participators and arrangements conferring benefit on participators: repayment of – repayment actually made?
  24. CTM61604Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - transfers of assets
  25. CTM61605Close companies: loans to participators and arrangements conferring benefit on participators: Repayment of- assignment/novation
  26. CTM61610Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - date relief is due
  27. CTM61615Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - bed and breakfasting - general
  28. CTM61620Close companies: loans to participators and arrangements conferring benefit on participator: B&B -repayments made up to 19 March 2013
  29. CTM61625Close companies: loans to participators and arrangements conferring benefit on participators: B&B - repayments made on or after 20 March 2013 and return payments made before 30 October 2024: general
  30. CTM61630Close companies: loans to participators and arrangements conferring benefit on participators: B&B: 30 day rule
  31. CTM61635Close companies: loans to participators and arrangements conferring benefit on participators: B&B: arrangements rule:
  32. CTM61640Close companies: loans to participators and arrangements conferring benefit on participators: B&B repeated loans/repayments
  33. CTM61642Close companies: loans to participators and arrangements conferring benefit on participators: B&B - Exclusions
  34. CTM61645Close companies: loans to participators and arrangements conferring benefit on participators: B&B operation of S464ZA - flowchart
  35. CTM61646Close companies: loans to participators and arrangements conferring benefit on participators: B&B operation of S464ZA- table
  36. CTM61650Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - claims for relief
  37. CTM61655Close companies: loans to participators: release or writing-off of loan or advance
  38. CTM61657Close companies: Loans to participators: release or writing-off of loan or advance while temporarily non-resident
  39. CTM61660Close companies: loans to participators: release or writing off of loan or advance: Class 1 NIC
  40. CTM61665Close companies: loans to participators: death of recipient
  41. CTM61670Close companies: loans to participators: termination of a trust
  42. CTM61700Close companies: loans to participators: by controlled companies
  43. CTM61710Close companies: loans to participators: companies controlled by a close company
  44. CTM61720Close companies: loans to participators: acquisition of control of company
  45. CTM61730Close companies: loans to participators: two or more close companies
  46. CTM61740Close companies: loans to participators: arrangements not caught
  47. CTM61750Close companies: loans to participators: treating loan as made by another company
  48. CTM61760Close companies: loans to participators and arrangements conferring benefit on participators: referrals for unusual schemes
  49. CTM61790Close Companies: loans to participators and arrangements conferring benefit on participator: assessments
  50. CTM61587Close companies: arrangements conferring benefits on participators: TAAR: benefit conferred: partnerships: interaction CTA10/S464A and mixed member rules S850C/ITTOIA05