Transactions in securities
Accrued income scheme
Arrangements to pass on value of tax credit
Bond-washing
Cancellation of tax advantage
Bona fide commercial reasons
Charity
Declaration and payment of dividend
Exempt pension scheme
Generally
Group of companies, reconstruction/reorganisation
Liquidation
Main object obtaining a tax advantage
Repayment of loan stock out of subsidiary's profits after hive-down
Sale of shares to qualifying employee share ownership trust
Share buybacks
Case study: partition of investment company
Certificates of deposit, transactions in
Corporation tax, cancellation of advantage
Appeal to tribunal
Assessment
Charge to tax
Circumstance A, receipt of abnormal dividend
Circumstance C, other party to the transaction
Circumstance D, non-taxable distributions
Circumstance E, receipt of shares following transfer of assets
Clearance procedure
Conditions to be fulfilled
Exemptions
Generally
Genuine commercial reasons, exemption
Information, power to obtain
Judicial attitudes
Liquidation
Non-residents
Notice of counteraction of tax advantage
Notification to be given
Obtaining an advantage
Ordinary course of making investments, exemption
Payment of dividend
Prescribed circumstances
Securities, meaning
Statutory declaration by taxpayer
Transactions in securities, meaning
Group relief restrictions
Income tax, cancellation of tax advantage
Appeals
Clearance procedure
Counteraction notices
Counteraction procedure
Dividends
Generally
Information, HMRC's powers
Liquidation
Main purpose/object
Obtaining an advantage
Opposed notification
Preliminary notification
Scope of legislation post-24 March 2010
Scope of legislation pre-24 March 2010
Transactions in securities, meaning
Interaction with CGT
Partition of investment company by way of distribution
Partition of property investment company by way of capital reduction
Sale and repurchase (repos)
Transactions in certificates of deposit
Transfer of income from securities