INTM610000 | Contents: Profit Fragmentation Rules
From HM Revenue & Customs · International Manual
Contents30 entries
- INTM610010Introduction
- INTM610020Introduction: Who do these rules apply to? / How will these rules be used?
- INTM610030Introduction: When do these rules apply?
- INTM610040Parties
- INTM610050Parties (Continued)
- INTM610060Profit Fragmentation Arrangements
- INTM610070Profit Fragmentation Arrangements: The Material Provision
- INTM610080Profit Fragmentation Arrangements: Transfer of Value
- INTM610090Profit Fragmentation Arrangements: Tracing Value
- INTM610100Profit Fragmentation Arrangements: Arm’s Length Transfer
- INTM610110Enjoyment Conditions
- INTM610120Enjoyment Conditions: Enjoyment Test
- INTM610130Enjoyment Conditions: Procurer Test
- INTM610140Exception Conditions
- INTM610150Exception Conditions: Tax Mismatch
- INTM610160Exception Conditions: Tax Mismatch: Quantifying the Resident Party’s Tax Reduction
- INTM610170Exception Conditions: Tax Mismatch: Qualifying Deduction and Qualifying Loss Relief
- INTM610180Exception Conditions: Tax Mismatch: Hybrid and Transparent Entities/ Reasonable to Conclude/ UK Resident Non-Domiciled Individuals
- INTM610190Exception Conditions: Tax Advantage Test
- INTM610200Profit Fragmentation Adjustments
- INTM610210Profit Fragmentation Adjustments: Hierarchy of Legislation
- INTM610220Profit Fragmentation Adjustments: NICs Consequences for Individuals
- INTM610230Profit Fragmentation Adjustments: Reimbursement Payments
- INTM610240Double Taxation
- INTM610250Interaction with Other Legislation: Income Chargeable to S720 or S727 ITA 2007
- INTM610260Interaction with Other Legislation: Income Chargeable to S731 ITA 2007
- INTM610270Interaction with Other Legislation: Carried Interest and Disguised Investment Management Fees
- INTM610280Making Adjustment on the Tax Return: Individuals
- INTM610290Making Adjustments on the Tax Return: Members of a partnership required to make adjustments under the Profit Fragmentation legislation
- INTM610300Making Adjustments on the Tax Return: Companies required to make adjustments under the Profit Fragmentation legislation