– see also Associated companies; Connected persons

Avoidance devices

Legislation/Regulatory – OTA83 Sch. 2, para. 11

Companies dealing in land or securities

Legislation/Regulatory – ICTA88 s. 774

Company distributions

Generally

Legislation/Regulatory – CTA2010 s. 1059
HMRC Guidance – CG58641 ; CG58643

Personal representatives

Legislation/Regulatory – CTA2010 s. 1061

Trustees

Legislation/Regulatory – CTA2010 s. 1060

Managed service companies

Commentary – Tax Reporter ¶408-600
HMRC Guidance – ESM3510

Pension schemes

Commentary – Tax Reporter ¶382-300

Purchase by company of own shares

Commentary – Tax Reporter ¶762-160

Seed enterprise investment scheme

Commentary – Tax Reporter ¶319-900

Transfer pricing

– see Transfer pricing