Close companies

Company ceasing to be member of group, post-appointed day cases

Corporation tax rates

Cross-field allowance

Dealing company and

Debts between, interest payable

– see Interest

Degrouping charge



Derivative contracts


Different member states, interest and royalty payments between

Grant of leases

Interest on securities, company distributions

Loan relationships


Participator's rights, transfer of

Personal service companies

Ramsay principle

Registration, Form VAT 1 requirements

Sale of lessors

Small companies' relief

Carrying on any trade or business

Control, rights and powers

Family companies, control

Non-resident company, compatibility with EU law

Small profits, marginal relief

Attribution of rights and powers of associates

Fixed-rate preference shares

Information, powers to obtain

Loan creditors

Lower and upper limits

Meaning of associated company

Non-trading companies, passive

Substantial commercial interdependence, factors determining


Supply of goods to final customer

Supply of machinery in return for payment

Transfer between, stamp duty relief

Transfer pricing

Transfers between, reliefs