CIRD45000 - Intangible assets: related party rules: contents
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CIRD45010Introduction
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CIRD45020Circumstances where relevant
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CIRD45030Market value rule: general
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CIRD45033Market value rule: transfers giving rise to a distribution or employment income charge
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CIRD45035Market value rule: transfers where CGT gifts hold-over relief is claimed
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CIRD45040Market value rule: interaction with transfer pricing code
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CIRD45105Statutory definition: outline
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CIRD45120Statutory definition: comparison with ‘connected person’
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CIRD45130Persons treated as related parties: subject to insolvency arrangements
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CIRD45150Definition of control: general
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CIRD45160Definition of control: major interest
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CIRD45180Definition of control: power to attribute interests of one person to another: general
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CIRD45190Definition of control: power to attribute interests of one person to another: ‘connected persons’
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CIRD45195Definition of control: power to attribute interests of one person to another: other than by virtue of ‘connected person’ test
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CIRD45200Interest held jointly
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CIRD45250Participator in close company
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CIRD45260Related party rules: partnership incorporation of a pre-FA 2002 business: outline
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CIRD45265Related party rules: partnership incorporation of a pre-FA 2002 business: technical arguments
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CIRD45270Related party rules: partnership incorporation of a pre-FA 2002 business: establishing the facts