Derivative contracts

Clearance procedures

Company, meaning

Generally

Notional carrying value

Tax avoidance cases

Transparent entities

Distributions as part of merger

Division of business in a cross-border transfer, exempt distributions

Double taxation relief

Chargeable gains

Conditions to be met

Derivative contracts

Intangible fixed assets

Interpretation

Loan relationships

Transparent entities involved in

Intangible fixed assets

Loan relationships

Generally

Interpretation

Notional carrying value

Reorganisations

Tax avoidance cases

Transferor using fair value accounting

Transparent entities