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INTM595000 | Arbitrage: legislation and principles - deductions: Contents

From HM Revenue & Customs · International Manual

Contents12 entries

  1. INTM595010Arbitrage: legislation and principles - deduction: persons affected by the deduction rules
  2. INTM595020Arbitrage: legislation and principles - deductions: Expenses deducted more than once
  3. INTM595030Arbitrage: legislation and principles - deductions: Deduction not matched by a taxable receipt
  4. INTM595040Arbitrage: legislation and principles - deductions: four conditions to be met for the arbitrage rules to apply
  5. INTM595050Arbitrage: legislation and principles - deductions: condition A - what is a scheme?
  6. INTM595060Arbitrage: legislation and principles - deductions: condition B - deduction for corporation tax
  7. INTM595070Arbitrage: legislation and principles - deductions: condition C - the main or a main purpose of achieving a UK tax advantage: Use of hybrids
  8. INTM595075Arbitrage: legislation and principles - deductions: condition C - the main or a main purpose of achieving a UK tax advantage: Examples on the application of Condition C
  9. INTM595080Arbitrage: legislation and principles - deductions: condition D - meaning of minimal
  10. INTM595090Arbitrage: legislation and principles - deductions: interaction with thin capitalisation agreements
  11. INTM595100Arbitrage: legislation and principles - deductions: interaction with other legislation
  12. INTM595110Arbitrage: legislation and principles - deductions: disclaiming a deduction