INTM595000 | Arbitrage: legislation and principles - deductions: Contents

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