Advance thin capitalisation agreements

Legislation/Regulatory – HMRCBrf 01/09 ; M01/07 ; M01/08 ; SP 1/12

Authorised investment funds

Commentary – Tax Reporter ¶782-600
HMRC Guidance – CTM48165

Buying losses and gains

Commentary – Tax Reporter ¶761-840

Company share option plans

Commentary – Tax Reporter ¶467-620

Controlled foreign companies

Generally

Commentary – Tax Reporter ¶770-855 ; Tax Reporter ¶770-915

Non-trading

Commentary – Tax Reporter ¶770-030

Corporate venturing scheme

Commentary – Tax Reporter ¶716-360
Legislation/Regulatory – FA2000 Sch. 15, para. 89-92 ; SP 1/00

Demergers

Legislation/Regulatory – CTA2010 s. 1091-1094 ; SP 13/80
HMRC Guidance – CG33900 ; CIRD42100 ; CTM17260 ; CTM17270 ; CTM17300 ; CTM17570

Disclosure of tax avoidance schemes

– see Disclosure of tax avoidance schemes

European cross-border mergers, derivative contracts

Legislation/Regulatory – CTA2009 s. 686
HMRC Guidance – CFM53120

European cross-border transfers, derivative contracts

Legislation/Regulatory – CTA2009 s. 678, 679

Insurance companies, transfer of long-term business

Legislation/Regulatory – FA2012 s. 133
HMRC Guidance – LAM13080

Offshore funds

Commentary – Tax Reporter ¶783-430
Legislation/Regulatory – SI 2009/3001 reg. 77-79

Purchase by company of own shares

Commentary – Tax Reporter ¶762-180
Legislation/Regulatory – CTA2010 s. 1044, 1045 ; SP 2/82
HMRC Guidance – CTM17270 ; CTM17540 ; CTM17570
Case Law – Preston Meats Ltd and Gerald Sharples v Hammond (HMIT)

Reconstructions

Legislation/Regulatory – TCGA92 s. 138
HMRC Guidance – ARTG7510 ; CG45732 ; CG52631 ; CG52636 ; CG52750 ; CG64173 ; CIRD42100 ; CTM17260 ; CTM17270 ; CTM17570 ; VCM16030 ; VCM37030 ; VCM75370

Redundancy payments

Commentary – Tax Reporter ¶422-450
HMRC Guidance – EIM13790

Tax avoidance scheme

Case Law – Matrix Securities Ltd v. Theodore Goddard (a firm) & Anor. [1997] BTC 578 ; R v. Inland Revenue Commissioners, ex parte Matrix Securities Ltd. [1993] BTC 413 ; R v. Inland Revenue Commissioners, ex parte Matrix Securities Ltd. [1994] BTC 85

Tonnage tax

Commentary – Tax Reporter ¶790-240
Legislation/Regulatory – SP 4/00

Transactions in land

Commentary – Tax Reporter ¶304-210 ; Tax Reporter ¶712-340
Legislation/Regulatory – CTA2010 s. 831 ; ITA2007 s. 770
HMRC Guidance – BIM60395 ; BIM60400 ; BIM60405 ; BIM60410 ; BIM60420 ; BIM60425 ; BIM60430 ; BIM60435

Transactions in securities

Commentary – Tax Reporter ¶763-310 ; Tax Reporter ¶763-420 ; Tax Reporter ¶763-690 ; Quick Overview ¶8765

Transactions in securities, counteraction of tax advantage

Legislation/Regulatory – CTA2010 s. 748, 749 ; ITA2007 s. 701, 702 ; SP 3/80
HMRC Guidance – CIRD42100 ; CTM17270 ; CTM17570 ; CTM36350 ; CTM36835 ; CTM36840 ; CTM36841 ; CTM36845 ; CTM36860

Transfers of trade or business, intangible fixed assets

Legislation/Regulatory – CTA2009 s. 831-833
HMRC Guidance – CIRD42090