Interest and share dividends not treated as distributions

Legislation/Regulatory – CTA2010 s. 1057, 1058
HMRC Guidance – CTM40580

Loan relationships

Generally

Legislation/Regulatory – CTA2009 s. 499
HMRC Guidance – BIM24735 ; CFM40130 ; CFM92565 ; CFM95690 ; CTM40505 ; CTM40520 ; CTM40580

Returns, failure to make

Legislation/Regulatory – CTA2009 s. 500
HMRC Guidance – CTM40162 ; CTM40505 ; CTM40525

Union or amalgamation or transfer of engagements, disposal of assets

Legislation/Regulatory – TCGA92 s. 217D