– see also Banks and banking

Government securities, exemption from tax

Legislation/Regulatory – ITA2007 s. 840

Repayment supplement, entitlement

Case Law – R v Inland Revenue Commissioners, ex parte Commerzbank AG. [1991] BTC 161 ; R v. Inland Revenue Commissioners, ex parte Commerzbank AG (Case C-330/91). [1993] BTC 299

Separate enterprise principle

Borrowing, permanent establishment acting as agent or intermediary

Legislation/Regulatory – CTA2009 s. 28

Generally

Legislation/Regulatory – CTA2009 s. 25

Loans or other financial assets, attribution

Legislation/Regulatory – CTA2009 s. 27

Transfer of financial assets

Legislation/Regulatory – CTA2009 s. 26
HMRC Guidance – INTM267622 ; INTM267623