SolvedINTM595500 | Arbitrage: legislation and principles - receipts: contents
From HM Revenue & Customs · International Manual
Contents7 entries
- INTM595510Arbitrage: legislation and principles - receipts: aim and effect of the legislation
- INTM595520Arbitrage: legislation and principles - receipts: five conditions need to be met for the receipts rule to apply
- INTM595530Arbitrage: legislation and principles - receipts: receipts rule conditions
- INTM595540Arbitrage: legislation and principles - receipts: meaning of scheme for receipts cases
- INTM595550Arbitrage: legislation and principles - receipts: what is reasonable expectation?
- INTM595560Arbitrage: legislation and principles - receipts: what is a contribution to the capital of a company?
- INTM595570Arbitrage: legislation and principles - receipts: role of the receipts rule in reinforcing other financial avoidance rules