– see also MIRAS

Anti-avoidance provisions

Arrangements

Appearing to produce a post-tax advantage

To obtain, anti-avoidance provisions

Background

Business expenditure

Certificates of interest paid to borrowers

Class 4 contributions

Close company, buying an interest in

Associate, meaning

Eligibility requirements for

Generally

Material interest, meaning

Close company, loan to invest in

Co-operative, loan to invest in

Co-operatives, investing in

Debts

Disallowance relating to

Discharge of tax

Double relief exclusion

Employee-controlled company, buying an interest in

Employee-controlled company, loan to invest in

Exclusions

Form of

General provision

General restrictions

Generally

Gift of property

Higher rate taxpayers

Indirect recoveries of capital

Information

Inheritance tax

Inheritance tax, loan to pay

Inherited properties

Land, loans to purchase

Life annuity, loan to buy

Generally

On or after 9 March 1999

Residence requirement

Life annuity, loan to purchase

Link to whether trade carried on commercially

Loans for redevelopment of land

Mixed loans

Mortgage interest relief

Mortgages

Overview

Partnership, investing in

Business successions

Eligibility requirements

Film partnerships

Generally

Partnership, loan to invest in

Plant and machinery

Employment use

Partnership use

Purchased life annuity

Recovery of capital

Reorganisations

Replacement loans

Restriction of relief for assured shorthold tenancies

Schemes and arrangements to obtain, anti-avoidance provisions

Students

Successions

Use of equity

Woodlands, commercial occupation