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INTM601400 | Transfer of assets abroad: The benefits charge: contents

From HM Revenue & Customs · International Manual

Contents24 entries

  1. INTM601420Transfer of assets abroad: The benefits charge: Introduction
  2. INTM601440Transfer of assets abroad: The benefits charge: Background
  3. INTM601460Transfer of assets abroad: The benefits charge: General provisions
  4. INTM601480Transfer of assets abroad: The benefits charge: General conditions
  5. INTM601500Transfer of assets abroad: The benefits charge: Which charge applies?
  6. INTM601520Transfer of assets abroad: The benefits charge: Interaction with CGT
  7. INTM601540Transfer of assets abroad: The benefits charge: Interaction with offshore income gains
  8. INTM601560Transfer of assets abroad: The benefits charge: Receives a benefit
  9. INTM601580Transfer of assets abroad: The benefits charge: What is a benefit?
  10. INTM601600Transfer of assets abroad: The benefits charge: Amount or value of benefit
  11. INTM601620Transfer of assets abroad: The benefits charge: Examples of amount or value of benefit
  12. INTM601640Transfer of assets abroad: The benefits charge: Examples of amount or value of loan
  13. INTM601645Transfer of assets abroad: The benefits charge: Valuation of benefits - payment by way of loan
  14. INTM601650Transfer of assets abroad: The benefits charge: Valuation of benefits - making movable property available without transfer of ownership
  15. INTM601655Transfer of assets abroad: The benefits charge: Valuation of benefits - making land available without transfer of ownership
  16. INTM601660Transfer of assets abroad: The benefits charge: Benefits provided out of assets
  17. INTM601680Transfer of assets abroad: The benefits charge: Person chargeable
  18. INTM601700Transfer of assets abroad: The benefits charge: Relevant income
  19. INTM601720Transfer of assets abroad: The benefits charge: Measure of benefits charge
  20. INTM601740Transfer of assets abroad: The benefits charge: The six steps
  21. INTM601760Transfer of assets abroad: The benefits charge: Modification of steps formula
  22. INTM601780Transfer of assets abroad: The benefits charge: Example
  23. INTM601800Transfer of assets abroad: The benefits charge: Example where modifications apply
  24. INTM601820Transfer of assets abroad: The benefits charge: Computation of income before April 2007