SAIM2700 | Disguised interest: contents
From HM Revenue & Customs · Savings and Investment Manual
Contents12 entries
- SAIM2710Interest: disguised interest: overview
- SAIM2720Interest: disguised interest: what is disguised interest?
- SAIM2730Interest: disguised interest: what is disguised interest: the determining factors
- SAIM2740What is disguised interest: the determining factors: the practical likelihood of the return
- SAIM2750Disguised interest: what are 'arrangements'?
- SAIM2760Disguised interest: the charge to tax
- SAIM2770Disguised interest: excluded shares
- SAIM2780Disguised interest: excluded shares: what are 'relevant arrangements'?
- SAIM2790Disguised interest: double taxation
- SAIM2800Disguised interest: examples
- SAIM2810Disguised interest: examples: returns based on an index of equity or commodity prices
- SAIM2820Disguised interest: transitional rules