INTM602600 - Transfer of assets abroad: Exemptions from charge: contents

1. INTM602620

   Introduction
2. INTM602640

   Background
3. INTM602660

   Applying for exemption
4. INTM602680

   Individual satisfies an officer of HMRC
5. INTM602700

   By reference to transactions
6. INTM602760

   Avoidance purpose exemption - specific conditions to be met
7. INTM602780

   Avoidance purpose exemption - all relevant transactions pre-5 December 2005
8. INTM602800

   Avoidance purpose exemption - all relevant transactions post-4 December 2005
9. INTM602820

   Avoidance purpose exemption - post 4 December 2005 transactions - additional requirements
10. INTM602840

    Avoidance purpose exemption - mixed relevant transactions
11. INTM602860

    Avoidance purpose exemption - partial exemption
12. INTM602920

    Avoidance purpose exemption - expansion of certain terms
13. INTM602940

    Avoidance purpose exemption - the reasonableness test
14. INTM602960

    Avoidance purpose exemption - purpose
15. INTM602980

    Avoidance purpose exemption - avoiding liability to taxation
16. INTM603000

    Avoidance purpose exemption - taxation
17. INTM603020

    Avoidance purpose exemption - commercial transactions
18. INTM603040

    Avoidance purpose exemption - design
19. INTM603060

    Avoidance purpose exemption - impact of failing the conditions
20. INTM603100

    Genuine transaction exemption - conditions
21. INTM603120

    Genuine transaction exemption - meaning of 'genuine'
22. INTM603140

    Genuine transaction exemption - EU law implications
23. INTM603160

    Genuine transaction exemption - examples of application