Deduction cases

Commentary – Tax Reporter ¶811-420

Deduction notices

After return made

Legislation/Regulatory – TIOPA2010 s. 256

Amendment of returns

Legislation/Regulatory – TIOPA2010 s. 257

Before return made

Legislation/Regulatory – TIOPA2010 s. 255

Closure notices

Legislation/Regulatory – TIOPA2010 s. 257

Consequences

Legislation/Regulatory – TIOPA2010 s. 243-248
HMRC Guidance – INTM595110

Discovery assessments

Legislation/Regulatory – TIOPA2010 s. 257

Double deduction, rule against

Legislation/Regulatory – TIOPA2010 s. 244
HMRC Guidance – INTM595020

Giving

Legislation/Regulatory – TIOPA2010 s. 232
HMRC Guidance – INTM595010

Payee's non-liability/reduced liability not result of scheme

Legislation/Regulatory – TIOPA2010 s. 246, 247
HMRC Guidance – INTM595030

Specifications

Legislation/Regulatory – TIOPA2010 s. 234
HMRC Guidance – INTM220000

Untaxable payments, rule against deduction for

Legislation/Regulatory – TIOPA2010 s. 245, 248
HMRC Guidance – INTM595030

Deduction schemes

Achieving UK tax advantage for company

Legislation/Regulatory – TIOPA2010 s. 234

Conditions

Legislation/Regulatory – TIOPA2010 s. 233
HMRC Guidance – INTM595010 ; INTM595020 ; INTM595040 ; INTM595050 ; INTM595060 ; INTM595070

Debt instruments treated as equity

Legislation/Regulatory – TIOPA2010 s. 240
HMRC Guidance – INTM596020

Hybrid entities

Legislation/Regulatory – FA2013 Sch. 47, para. 15 ; TIOPA2010 s. 236
HMRC Guidance – INTM595050 ; INTM596010

Instruments of alterable character

Legislation/Regulatory – TIOPA2010 s. 237
HMRC Guidance – INTM596020

Issue of shares not conferring qualifying beneficial entitlement

Legislation/Regulatory – TIOPA2010 s. 241
HMRC Guidance – INTM596030

Securities subject to conversion

Legislation/Regulatory – TIOPA2010 s. 239
HMRC Guidance – INTM596020

Shares subject to conversion

Legislation/Regulatory – TIOPA2010 s. 238
HMRC Guidance – INTM596020

Transfer of rights under a security

Legislation/Regulatory – TIOPA2010 s. 242
HMRC Guidance – INTM596030

Generally

Commentary – Tax Reporter ¶811-400

Hybrid and other mismatches

Commentary – Tax Reporter ¶811-442

Interpretation

Legislation/Regulatory – TIOPA2010 s. 258, 259
HMRC Guidance – CFM93040

Overview

Legislation/Regulatory – TIOPA2010 s. 231

Qualifying schemes

Commentary – Tax Reporter ¶811-410

Receipt notices

After return made

Legislation/Regulatory – TIOPA2010 s. 256

Amendment of returns

Legislation/Regulatory – TIOPA2010 s. 257

Before return made

Legislation/Regulatory – TIOPA2010 s. 255

Calculation/recalculation of income etc. following

Legislation/Regulatory – TIOPA2010 s. 254
HMRC Guidance – BIM100190

Closure notices

Legislation/Regulatory – TIOPA2010 s. 257

Discovery assessments

Legislation/Regulatory – TIOPA2010 s. 257

Giving

Legislation/Regulatory – TIOPA2010 s. 250

Specifications

Legislation/Regulatory – TIOPA2010 s. 252

Receipt schemes

Amounts within corporation tax

Legislation/Regulatory – TIOPA2010 s. 251

Conditions

Legislation/Regulatory – TIOPA2010 s. 250

Dealers, exception fro

Legislation/Regulatory – TIOPA2010 s. 253

Receipts cases

Commentary – Tax Reporter ¶811-430

Scheme, meaning

Commentary – Tax Reporter ¶811-410

Schemes, meaning

Legislation/Regulatory – TIOPA2010 s. 238

Series of transactions, meaning

Legislation/Regulatory – TIOPA2010 s. 258

Time scale for responding to notices of determination

Commentary – Tax Reporter ¶811-440