Advance thin capitalisation agreements

Authorised investment funds

Buying losses and gains

Company share option plans

Corporate venturing scheme


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


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