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INTM600520 | Transfer of assets abroad: The income charge: contents

From HM Revenue & Customs · International Manual

Contents38 entries

  1. INTM600540Transfer of assets abroad: The income charge: Introduction
  2. INTM600620Transfer of assets abroad: The income charge: General conditions
  3. INTM600640Transfer of assets abroad: The income charge: General conditions - power to enjoy
  4. INTM600660Transfer of assets abroad: The income charge: General conditions - entitlement to capital sum
  5. INTM600680Transfer of assets abroad: The income charge: General conditions - which charge applies?
  6. INTM600700Transfer of assets abroad: The income charge: General conditions - legislative purpose
  7. INTM600720Transfer of assets abroad: The income charge: General conditions - reduction where controlled foreign company involved
  8. INTM600760Transfer of assets abroad: The income charge: The individual - such an individual
  9. INTM600780Transfer of assets abroad: The income charge: The individual - residence position
  10. INTM600800Transfer of assets abroad: The income charge: The individual - multiple income charges
  11. INTM600820Transfer of assets abroad: The income charge: The individual - the transfer
  12. INTM600825Transfer of assets abroad: The income charge: Transfers made by closely-held companies - introduction
  13. INTM600830Transfer of assets abroad: The income charge: Transfers made by closely-held companies - qualifying interest
  14. INTM600835Transfer of assets abroad: The income charge: Transfers made by closely-held companies - the involvement condition
  15. INTM600845Transfer of assets abroad: The income charge: Transfers made by closely-held companies - the avoidance condition
  16. INTM600860Transfer of assets abroad: The income charge: Power to enjoy - introduction
  17. INTM600880Transfer of assets abroad: The income charge: Power to enjoy - condition A
  18. INTM600900Transfer of assets abroad: The income charge: Power to enjoy - condition B
  19. INTM600920Transfer of assets abroad: The income charge: Power to enjoy - condition C
  20. INTM600940Transfer of assets abroad: The income charge: Power to enjoy - condition D
  21. INTM600960Transfer of assets abroad: The income charge: Power to enjoy - condition E
  22. INTM600980Transfer of assets abroad: The income charge: Power to enjoy - special rule relating to benefits
  23. INTM600990Transfer of assets abroad: The income charge: Power to enjoy - right to recovery of tax paid
  24. INTM601020Transfer of assets abroad: The income charge: Capital receipt condition
  25. INTM601040Transfer of assets abroad: The income charge: Meaning of capital sum
  26. INTM601060Transfer of assets abroad: The income charge: Examples of capital sum
  27. INTM601070Transfer of assets abroad: The income charge: Capital sum – right to recovery of tax paid
  28. INTM601100Transfer of assets abroad: The income charge: Measure of income - introduction
  29. INTM601120Transfer of assets abroad: The income charge: Measure of income - trading companies
  30. INTM601140Transfer of assets abroad: The income charge: Measure of income - investment companies
  31. INTM601160Transfer of assets abroad: The income charge: Measure of income - stock or scrip dividends
  32. INTM601180Transfer of assets abroad: The income charge: Measure of income - accrued income scheme
  33. INTM601200Transfer of assets abroad: The income charge: Measure of income - offshore income gains
  34. INTM601220Transfer of assets abroad: The income charge: Measure of income - chargeable events
  35. INTM601240Transfer of assets abroad: The income charge: Measure of income - dividends
  36. INTM601260Transfer of assets abroad: The income charge: Measure of income - profit on exchange
  37. INTM601280Transfer of assets abroad: The income charge: Measure of income - income from property
  38. INTM601300Transfer of assets abroad: The income charge: Measure of income - interaction between income charge and benefits charge