Advance thin capitalisation agreements

Authorised investment funds

Buying losses and gains

Company share option plans

Controlled foreign companies

Generally

Non-trading

Corporate venturing scheme

Demergers

Disclosure of tax avoidance schemes

European cross-border mergers, derivative contracts

European cross-border transfers, derivative contracts

Insurance companies, transfer of long-term business

Offshore funds

Purchase by company of own shares

Reconstructions

Redundancy payments

Tax avoidance scheme

Tonnage tax

Transactions in land

Transactions in securities

Transactions in securities, counteraction of tax advantage

Transfers of trade or business, intangible fixed assets