INTM600520 - Transfer of assets abroad: The income charge: contents

  1. INTM600540
    Introduction
  2. INTM600620
    General conditions
  3. INTM600640
    General conditions - power to enjoy
  4. INTM600660
    General conditions - entitlement to capital sum
  5. INTM600680
    General conditions - which charge applies?
  6. INTM600700
    General conditions - legislative purpose
  7. INTM600720
    General conditions - reduction where controlled foreign company involved
  8. INTM600760
    The individual - such an individual
  9. INTM600780
    The individual - residence position
  10. INTM600800
    The individual - multiple income charges
  11. INTM600820
    The individual - the transfer
  12. INTM600825
    Transfers made by closely-held companies - introduction
  13. INTM600830
    Transfers made by closely-held companies - qualifying interest
  14. INTM600835
    Transfers made by closely-held companies - the involvement condition
  15. INTM600845
    Transfers made by closely-held companies - the avoidance condition
  16. INTM600860
    Power to enjoy - introduction
  17. INTM600880
    Power to enjoy - condition A
  18. INTM600900
    Power to enjoy - condition B
  19. INTM600920
    Power to enjoy - condition C
  20. INTM600940
    Power to enjoy - condition D
  21. INTM600960
    Power to enjoy - condition E
  22. INTM600980
    Power to enjoy - special rule relating to benefits
  23. INTM600990
    Power to enjoy - right to recovery of tax paid
  24. INTM601020
    Capital receipt condition
  25. INTM601040
    Meaning of capital sum
  26. INTM601060
    Examples of capital sum
  27. INTM601070
    Capital sum 바카라 사이트“ right to recovery of tax paid
  28. INTM601100
    Measure of income - introduction
  29. INTM601120
    Measure of income - trading companies
  30. INTM601140
    Measure of income - investment companies
  31. INTM601160
    Measure of income - stock or scrip dividends
  32. INTM601180
    Measure of income - accrued income scheme
  33. INTM601200
    Measure of income - offshore income gains
  34. INTM601220
    Measure of income - chargeable events
  35. INTM601240
    Measure of income - dividends
  36. INTM601260
    Measure of income - profit on exchange
  37. INTM601280
    Measure of income - income from property
  38. INTM601300
    Measure of income - interaction between income charge and benefits charge