CTM61500 - Close companies: loans to participators and arrangements conferring benefit on participator: contents

See also CTM61000 onwards where a loan is made to a person who is the settlor (or spouse of the settlor) of a settlement and the settlement has any interest in the shares or loan capital of the company.

1. CTM61505

   General
2. CTM61510

   Charging provisions
3. CTM61515

   Meaning of 'relevant person'
4. CTM61520

   Partnerships
5. CTM61525

   Loans to trusts
6. CTM61530

   Business of lending money
7. CTM61535

   Extended meaning of loan - debt
8. CTM61537

   Unpaid share capital
9. CTM61540

   Exclusion of certain loans
10. CTM61545

    Material interest
11. CTM61550

    Indirect loans
12. CTM61555

    Indirect loans - total income
13. CTM61558

    liquidations/dissolutions: general
14. CTM61559

    Members Voluntary Liquidations (MVL)
15. CTM61560

    Insolvent liquidations and dissolutions
16. CTM61561

    Company insolvent and loan irrecoverable
17. CTM61565

    Aggregating accounts
18. CTM61570

    TAAR - general
19. CTM61575

    TAAR - tax avoidance arrangements
20. CTM61580

    TAAR - conferring benefit
21. CTM61585

    TAAR - partnerships
22. CTM61600

    Repayment of - general
23. CTM61602

    Repayment of – repayment actually made?
24. CTM61604

    Repayment of - transfers of assets
25. CTM61605

    Repayment of - assignment/novation
26. CTM61610

    Repayment of - date relief is due
27. CTM61615

    Bed and Breakfasting - general
28. CTM61620

    Bed and Breakfasting - before 20 March 2013
29. CTM61625

    Bed and Breakfasting - on or after 20 March 2013
30. CTM61630

    Bed and Breakfasting - 30 day rule
31. CTM61635

    Bed and Breakfasting - arrangements rule
32. CTM61640

    Bed and Breakfasting - repeated repayments/loans
33. CTM61642

    Bed and Breakfasting - exclusions
34. CTM61645

    Bed and Breakfasting - flowchart
35. CTM61646

    Bed and Breakfasting - table
36. CTM61650

    Repayment of - how relief is given
37. CTM61655

    Release or writing-off of loan or advance
38. CTM61657

    Release or writing-off while temporarily non-resident
39. CTM61660

    Release or writing-off of loan or advance - Class 1 NIC
40. CTM61665

    Death of recipient
41. CTM61670

    Termination of a trust
42. CTM61700

    By controlled companies
43. CTM61710

    Companies controlled by a close company
44. CTM61720

    Acquisition of control of company
45. CTM61730

    Two or more close companies
46. CTM61740

    Arrangements not caught
47. CTM61750

    Treating loan as made by another company
48. CTM61760

    Referrals - unusual schemes
49. CTM61790

    Assessments