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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
5 November 2024 - See all updates
  1. Back to contents
  2. INTM590000

INTM595500 - Arbitrage: legislation and principles - receipts: contents

  1. INTM595510
    Aim and effect of the legislation
  2. INTM595520
    Five conditions need to be met for the receipts rule to apply
  3. INTM595530
    Receipts rule conditions
  4. INTM595540
    Meaning of scheme for receipts cases
  5. INTM595550
    What is reasonable expectation?
  6. INTM595560
    What is a contribution to the capital of a company?
  7. INTM595570
    Role of the receipts rule in reinforcing other financial avoidance rules
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