– see also Transfer pricing

Advance agreements

Legislation/Regulatory – HMRCBrf 01/09 ; M01/07 ; M01/08 ; SP 1/12

Advance thin capitalisation agreements

Commentary – Tax Reporter ¶775-165

Commencement and transitional property income, deductions

Legislation/Regulatory – FA2004 s. 37

Distributions

Commentary – Tax Reporter ¶743-550

Double taxation relief

Commentary – Tax Reporter ¶171-250 ; Essential Tax Companion ¶61040
Case Law – Avery Jones (Rowley's Administrator) v. Commissioners of Inland Revenue ; Lord Strathalmond v. Commissioners of Inland Revenue ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Free movement of capital, interest paid

Case Law – Itelcar – Automóveis de Aluguer Lda v Fazenda Pública (Case C-282/12). [2013] BTC 681

Freedom of establishment

Loan interest payments made to related non-resident company

Case Law – Test Claimants in the Thin Cap Group Litigation v Inland Revenue Commissioners (Case C-524/04). [2008] BTC 348 ; Test Claimants in the Thin Cap Group Litigation v Revenue and Customs Commissioners. [2009] BTC 754 ; Test Claimants in the Thin Cap Group Litigation v Revenue and Customs Commissioners. [2011] BTC 173

Loan repayments as covert distribution of profits

Case Law – Lankhorst-Hohorst GmbH v Finanzamt Steinfurt (Case C-324/00). [2003] BTC 254

Generally

Commentary – Schwarz on Tax Treaties ¶11-350 ; Schwarz on Tax Treaties ¶18-150 ; Schwarz on Tax Treaties ¶24-300 ; Schwarz on Tax Treaties ¶26-600
Legislation/Regulatory – TIOPA2010 s. 152
HMRC Guidance – INTM153120 ; INTM413040 ; INTM413060 ; INTM413100 ; INTM413120 ; INTM413150 ; INTM501050 ; INTM513060 ; INTM514030 ; INTM524080

Transfer pricing

Generally

Commentary – Tax Reporter ¶773-480
HMRC Guidance – INTM440200

Guarantees

Commentary – Tax Reporter ¶773-480
HMRC Guidance – INTM440200

Securities

Commentary – Tax Reporter ¶773-480
HMRC Guidance – INTM440200