Associated 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
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