Alternative finance arrangements
Alternative finance investment bonds
Alternative finance return
Deduction of income tax at source
Exclusion from sale consideration
Meaning
Trade or property business
Treatment as interest
Child trust funds
Community investment tax relief
Deposit arrangements
Interest, meaning
Loan, meaning
Profit share agency arrangements
Purchase and resale arrangements
Deposit arrangements
Diminishing share ownership
Distributions
Financial institution, meaning
Government borrowing
Group relief
High value residential property transactions, higher rate tax
Interest, meaning
Investment bond arrangements
Leased equipment
Loan relationships, treatment as
Loan, meaning
Meaning
Permanent establishment
Power to amend provisions
Profit share agency arrangements
Provisions not at arm's length, exclusion of arrangements
Purchase and resale arrangements
Relocation of provisions
Stamp duty land tax
Sukuk
Transfer pricing
Treasury borrowing