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. INTM601020

    Capital receipt condition
24. INTM601040

    Meaning of capital sum
25. INTM601060

    Examples of capital sum
26. INTM601100

    Measure of income - introduction
27. INTM601120

    Measure of income - trading companies
28. INTM601140

    Measure of income - investment companies
29. INTM601160

    Measure of income - stock or scrip dividends
30. INTM601180

    Measure of income - accrued income scheme
31. INTM601200

    Measure of income - offshore income gains
32. INTM601220

    Measure of income - chargeable events
33. INTM601240

    Measure of income - dividends
34. INTM601260

    Measure of income - profit on exchange
35. INTM601280

    Measure of income - income from property
36. INTM601300

    Measure of income - interaction between income charge and benefits charge