SolvedEIM47200 | Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents
From HM Revenue & Customs · Employment Income Manual
Contents13 entries
- EIM47201Pt 7A ITEPA 2003: Close Company Gateway (CCG): introduction
- EIM47205Pt 7A ITEPA 2003: CCG: relevant arrangement
- EIM47210Pt 7A ITEPA 2003: CCG: relevant arrangement to provide A-linked benefits
- EIM47215Pt 7A ITEPA 2003: CCG: relevant transaction
- EIM47220Pt 7A ITEPA 2003: CCG: relationship between relevant transaction and relevant arrangement
- EIM47225Pt 7A ITEPA 2003: CCG: relevant transaction - employment and material interest conditions
- EIM47230Pt 7A ITEPA 2003: CCG: relevant transaction – excluded transactions
- EIM47235Pt 7A ITEPA 2003: CCG: relevant step and relevant transaction
- EIM47240Pt 7A ITEPA 2003: CCG: relevant arrangement, relevant step and relevant transaction – timing and avoidance purpose
- EIM47245Pt 7A ITEPA 2003: CCG: interaction with amounts also chargeable as redirected earnings
- EIM47250Pt 7A ITEPA 2003: CCG: exclusions
- EIM47255Pt 7A ITEPA 2003: CCG: relevant steps taken after employee’s death
- EIM47260Pt 7A ITEPA 2003: CCG: double taxation - interaction with section 455 CTA 2010 or section 415 ITTOIA 2005