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INTM602600 | Transfer of assets abroad: Exemptions from charge: contents

From HM Revenue & Customs · International Manual

Contents23 entries

  1. INTM602620Transfer of assets abroad: Exemptions from charge: Introduction
  2. INTM602640Transfer of assets abroad: Exemptions from charge: Background
  3. INTM602660Transfer of assets abroad: Exemptions from charge: Applying for exemption
  4. INTM602680Transfer of assets abroad: Exemptions from charge: Individual satisfies an officer of HMRC
  5. INTM602700Transfer of assets abroad: Exemptions from charge: By reference to transactions
  6. INTM602760Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - specific conditions to be met
  7. INTM602780Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - all relevant transactions pre-5 December 2005
  8. INTM602800Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - all relevant transactions post-4 December 2005
  9. INTM602820Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - post 4 December 2005 transactions - additional requirements
  10. INTM602840Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - mixed relevant transactions
  11. INTM602860Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - partial exemption
  12. INTM602920Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - expansion of certain terms
  13. INTM602940Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - the reasonableness test
  14. INTM602960Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - purpose
  15. INTM602980Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - avoiding liability to taxation
  16. INTM603000Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - taxation
  17. INTM603020Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - commercial transactions
  18. INTM603040Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - design
  19. INTM603060Transfer of assets abroad: Exemptions from charge: Avoidance purpose exemption - impact of failing the conditions
  20. INTM603100Transfer of assets abroad: Exemptions from charge: Genuine transaction exemption - conditions
  21. INTM603120Transfer of assets abroad: Exemptions from charge: Genuine transaction exemption - meaning of 'genuine'
  22. INTM603140Transfer of assets abroad: Exemptions from charge: Genuine transaction exemption - EU law implications
  23. INTM603160Transfer of assets abroad: Exemptions from charge: Genuine transaction exemption - examples of application