Alternative finance return

Commentary – Tax Reporter ¶111-020 ; Tax Reporter ¶111-030 ; Tax Reporter ¶111-060 ; Tax Reporter ¶111-070 ; Tax Reporter ¶111-090

Community investment scheme relief

Commentary – Tax Reporter ¶716-745

Deposit arrangements

Commentary – Tax Reporter ¶111-060

Diminishing shared ownership arrangements

Commentary – Tax Reporter ¶111-030 ; Tax Reporter ¶718-250

Employment-related loans

Commentary – Tax Reporter ¶417-275

Excluded arrangements

Commentary – Tax Reporter ¶111-100

Generally

Commentary – Tax Reporter ¶111-000
Case Law – BENNETT v. OGSTON (H.M. INSPECTOR OF TAXES). ; Re Euro Hotel (Belgravia) Ltd. ; SCHULZE v. S.W. BENSTED (Surveyor of Taxes).

Group relief

Commentary – Tax Reporter ¶738-350

Loan relationships

Deposit arrangements

Commentary – Tax Reporter ¶718-250

Diminishing shared ownership arrangements

Commentary – Tax Reporter ¶718-250

Generally

Commentary – Tax Reporter ¶718-250

Investment bond arrangements

Commentary – Tax Reporter ¶111-090 ; Tax Reporter ¶718-250

Profit agency arrangements

Commentary – Tax Reporter ¶718-250

Purchase and resale arrangements

Commentary – Tax Reporter ¶718-250

Sukuk

Commentary – Tax Reporter ¶718-250

Profit share agency arrangements

Commentary – Tax Reporter ¶111-070

Purchase and resale arrangements

Commentary – Tax Reporter ¶111-020

Treatment of alternative finance return as interest, etc.

Commentary – Tax Reporter ¶111-150