Debt on a security
Capable of assignment
Commentary –
Tax Reporter ¶511-550
Convertibility
Commentary –
Tax Reporter ¶511-500
Case Law –
Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.
;
Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue
Documentation
Commentary –
Tax Reporter ¶511-500
Case Law –
Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.
;
Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue
Generally
Commentary –
Tax Reporter ¶511-500
Case Law –
Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.
;
Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue
Interest bearing
Commentary –
Tax Reporter ¶511-600
Loss relief exclusion
Commentary –
Tax Reporter ¶511-700
Meaning
Commentary –
Tax Reporter ¶555-000
Promissory note
Case Law –
Taylor Clark International Ltd v. Lewis (HM Inspector of Taxes). [1997] BTC 200
;
Taylor Clark International Ltd v. Lewis (HM Inspector of Taxes). [1998] BTC 466
Promissory notes
Commentary –
Tax Reporter ¶511-500
Case Law –
Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.
;
Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue
Qualifying corporate bonds
Commentary –
Tax Reporter ¶511-700
Structure of permanence
Commentary –
Tax Reporter ¶511-650