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Contents

Official guidance
International Manual

INTM550500 · Hybrids: definition of key terms

  • INTM550510 · Arrangements within the scope of Part 6A
  • INTM550520 · Meaning of tax
  • INTM550530 · Equivalent provision under the law of a territory outside the United Kingdom
  • INTM550540 · Payment and quasi-payment, securitisation companies
  • INTM550550 · Payer and payee
  • INTM550560 · Ordinary income
  • INTM550570 · Ordinary income of controlled foreign companies
  • INTM550580 · Hybrid entities, residence, investors and investor jurisdiction
  • INTM550590 · Permanent establishment
  • INTM550600 · Financial instruments and relevant investment funds
  • INTM550610 · Control groups and related persons
  • INTM550620 · 50% investment and 25% investment
  • INTM550630 · Partnership and partnership members
  • INTM550640 · Reasonable to suppose
  • INTM550650 · Structured arrangements
  • INTM550660 · Summary
  1. Hybrids: contents
  2. Hybrids: definition of key terms: contents

INTM550500 | Hybrids: definition of key terms: contents

From HM Revenue & Customs · International Manual

Contents16 entries

  1. INTM550510Hybrids: definition of key terms: arrangements within the scope of Part 6A
  2. INTM550520Hybrids: definition of key terms: meaning of tax
  3. INTM550530Hybrids: definition of key terms: equivalent provision under the law of a territory outside the United Kingdom
  4. INTM550540Hybrids: definition of key terms: payment and quasi-payment, securitisation companies
  5. INTM550550Hybrids: definition of key terms: payer and payee
  6. INTM550560Hybrids: definition of key terms: ordinary income
  7. INTM550570Hybrids: definition of key terms: ordinary income of controlled foreign companies
  8. INTM550580Hybrids: definition of key terms: hybrid entities, residence, investors and investor jurisdiction
  9. INTM550590Hybrids: definition of key terms: permanent establishment
  10. INTM550600Hybrids: definition of key terms: financial instruments and relevant investment funds
  11. INTM550610Hybrids: definition of key terms: control groups and related persons
  12. INTM550620Hybrids: definition of key terms: 50% investment and 25% investment
  13. INTM550630Hybrids: definition of key terms: partnership and partnership members
  14. INTM550640Hybrids: definition of key terms: reasonable to suppose
  15. INTM550650Hybrids: definition of key terms: structured arrangements
  16. INTM550660Hybrids: definition of key terms: summary
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