Capable of assignment

Commentary – Tax Reporter ¶511-550
Case Law – Tarmac Roadstone Holdings Ltd v Williams (HMIT)

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
HMRC Guidance – CG50200 ; CG50220

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