Thin capitalisation
– see also Transfer pricing
Advance agreements
Advance thin capitalisation agreements
Commentary –
Tax Reporter ¶774-900
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
;
Quick Overview ¶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
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
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