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CTM81000 | Groups & consortia: groups - entitlement to profits or assets available for distribution: contents

From HM Revenue & Customs · Company Taxation Manual

Contents28 entries

  1. CTM81005Groups & consortia: groups - entitlement to profits or assets available for distribution: introduction
  2. CTM81010Groups & consortia: groups - entitlement to profits or assets available for distribution: definitions of terminology
  3. CTM81015Groups & consortia: groups - entitlement to profits or assets available for distribution: convertible shares and securities
  4. CTM81020Groups & consortia: groups - entitlement to profits or assets available for distribution: business results dependency test
  5. CTM81025Groups & consortia: groups - entitlement to profits or assets available for distribution: equity holders - special rule
  6. CTM81030Groups & consortia: groups - entitlement to profits or assets available for distribution: equity holders - banks
  7. CTM81035Groups & consortia: groups - entitlement to profits or assets available for distribution: equity holders - subsidiary profits available to
  8. CTM81040Groups & consortia: groups - entitlement to profits or assets available for distribution: equity holders - subsidiary assets available to
  9. CTM81045Groups & consortia: groups - entitlement to profits or assets available for distribution: equity holders - percentage of profits available to
  10. CTM81050Groups & consortia: groups - entitlement to profits or assets available for distribution: equity holders - notional winding-up
  11. CTM81055Groups & consortia: groups - entitlement to profits or assets available for distribution: returned amounts
  12. CTM81060Groups & consortia: groups - entitlement to profits or assets available for distribution: limited rights
  13. CTM81065Groups & consortia: groups - entitlement to profits or assets available for distribution: effect of limitation of rights
  14. CTM81070Groups & consortia: groups - entitlement to profits or assets available for distribution: varying rights for different accounting periods
  15. CTM81075Groups & consortia: groups - entitlement to profits or assets available for distribution: varying rights for different accounting periods - effect
  16. CTM81080Groups & consortia: groups - entitlement to profits or assets available for distribution: varying and limited rights - effect
  17. CTM81085Groups & consortia: groups - entitlement to profits or assets available for distribution: entitlement different - effect
  18. CTM81090Groups & consortia: groups - entitlement to profits or assets available for distribution: option arrangements
  19. CTM81095Groups & consortia: groups - entitlement to profits or assets available for distribution: effective rights
  20. CTM81100Groups & consortia: groups - entitlement to profits or assets available for distribution: option rights exist
  21. CTM81105Groups & consortia: groups - entitlement to profits or assets available for distribution: option, limited & varying rights
  22. CTM81110Groups & consortia: groups - entitlement to profits or assets available for distribution: option, limited & varying rights: referable to UK trade of non-resident company
  23. CTM81115Groups & consortia: groups - entitlement to profits or assets available for distribution: option arrangements - Board's policy
  24. CTM81120Groups & consortia: groups - entitlement to profits or assets available for distribution: examples - background
  25. CTM81121Groups & consortia: groups - entitlement to profits or assets available for distribution: example 1 - basic rule
  26. CTM81122Groups & consortia: groups - entitlement to profits or assets available for distribution: example 2 - limited rights
  27. CTM81123Groups & consortia: groups - entitlement to profits or assets available for distribution: example 3 - varying rights for different accounting periods
  28. CTM81124Groups & consortia: groups - entitlement to profits or assets available for distribution: example 4 - option rights