Transactions in securities (counteraction of tax advantage)
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
