INTM610000 - Contents: Profit Fragmentation Rules

1. INTM610010

   Introduction
2. INTM610020

   How will these rules be used?
3. INTM610030

   When do these rules apply?
4. INTM610040

   Parties
5. INTM610050

   Parties (Continued)
6. INTM610060

   Profit Fragmentation Arrangements
7. INTM610070

   The Material Provision
8. INTM610080

   Transfer of Value
9. INTM610090

   Tracing Value
10. INTM610100

    Arm’s Length Transfer
11. INTM610110

    Enjoyment Conditions
12. INTM610120

    Enjoyment Test
13. INTM610130

    Procurer Test
14. INTM610140

    Exception Conditions
15. INTM610150

    Tax Mismatch
16. INTM610160

    Quantifying the Resident Party’s Tax Reduction
17. INTM610170

    Qualifying Deduction and Qualifying Loss Relief
18. INTM610180

    Hybrid and Transparent Entities/ Reasonable to Conclude/ UK Resident Non-Domiciled Individuals
19. INTM610190

    Tax Advantage Test
20. INTM610200

    Profit Fragmentation Adjustments
21. INTM610210

    Hierarchy of Legislation
22. INTM610220

    NICs Consequences for Individuals
23. INTM610230

    Reimbursement Payments
24. INTM610240

    Double Taxation
25. INTM610250

    Income Chargeable to S720 or S727 ITA 2007
26. INTM610260

    Income Chargeable to S731 ITA 2007
27. INTM610270

    Carried Interest and Disguised Investment Management Fees
28. INTM610280

    Making Adjustment on the Tax Return: Individuals
29. INTM610290

    Members of a partnership
30. INTM610300

    Companies required to make adjustments