Abnormal dividends

Excessive accrual condition

Excessive return condition

Generally

Appeals against counteraction notices

From High Court or Court of Session

Generally

House of Lords, to

Statement of case for opinion of High Court or Court of Session

Clearance procedures

Application for clearance

Effect of clearance notification

Company liable to counteraction of corporation tax advantage

Exception where no avoidance object

Generally

Continuing application of ICTA88

Death

Excluded circumstances, fundamental change of ownership

Income tax advantage, meaning

Interest on tax

Interpretation

Meaning of corporation tax advantage

Notification by HMRC

Appeals against

Generally

Opposed notifications, determinations by tribunal

Opposed notifications, statutory declarations

Overview

Persons liable to

Procedure for counteraction

Counteraction notices

Determinations by tribunal

Procedure for counteraction of tax advantage

Opposed notifications

Preliminary notification

Statutory declarations

Timing of assessment

Receipt of assets of relevant company (circumstance E)

Generally

Relevant company, meaning

Timing of assessments

Receipt of consideration in connection with distribution by or assets of close company

Receipt of consideration in connection with relevant company distribution

Receipt of consideration in connection with relevant company distribution (circumstance D)

Generally

Relevant company, meaning

Receipt of consideration representing company's assets, future receipts or trading stock (circumstance C)

Transitional provisions

Tribunal