INTM601400 - Transfer of assets abroad: The benefits charge: contents

1. INTM601420

   Introduction
2. INTM601440

   Background
3. INTM601460

   General provisions
4. INTM601480

   General conditions
5. INTM601500

   Which charge applies?
6. INTM601520

   Interaction with CGT
7. INTM601540

   Interaction with offshore income gains
8. INTM601560

   Receives a benefit
9. INTM601580

   What is a benefit?
10. INTM601600

    Amount or value of benefit
11. INTM601620

    Examples of amount or value of benefit
12. INTM601640

    Examples of amount or value of loan
13. INTM601660

    Benefits provided out of assets
14. INTM601680

    Person chargeable
15. INTM601700

    Relevant income
16. INTM601720

    Measure of benefits charge
17. INTM601740

    The six steps
18. INTM601760

    Modification of steps formula
19. INTM601780

    Example
20. INTM601800

    Example where modifications apply
21. INTM601820

    Computation of income before April 2007