SolvedINTM654000 | Distribution exemption: Anti-avoidance legislation: Contents
From HM Revenue & Customs · International Manual
Contents10 entries
- INTM654010Distribution exemption: Anti-avoidance legislation: outline
- INTM654020Distribution exemption: Anti-avoidance legislation: manipulation of controlled company rules
- INTM654030Distribution exemption: Anti-avoidance legislation: manipulation of controlled company rules: purpose test
- INTM654040Distribution exemption: Anti-avoidance legislation: quasi-preference or quasi-redeemable shares
- INTM654050Distribution exemption: Anti-avoidance legislation: manipulation of portfolio holdings rule
- INTM654060Distribution exemption: Anti-avoidance legislation: loan relationships schemes
- INTM654070Distribution exemption: Anti-avoidance legislation: deductions schemes
- INTM654080Distribution exemption: Anti-avoidance legislation: payments for distributions
- INTM654090Distribution exemption: Anti-avoidance legislation: payments not at arm's length
- INTM654100Distribution exemption: Anti-avoidance legislation: diversion of trade income