CIRD45000 - Intangible assets: related party rules: contents


CIRD45010Introduction
CIRD45020Circumstances where relevant
CIRD45030Market value rule: general
CIRD45033Market value rule: transfers giving rise to a distribution or employment income charge
CIRD45035Market value rule: transfers where CGT gifts hold-over relief is claimed
CIRD45040Market value rule: interaction with transfer pricing code
CIRD45105Statutory definition: outline
CIRD45120Statutory definition: comparison with ‘connected person’
CIRD45130
CIRD45150		Persons treated as related parties: subject to insolvency arrangements
Definition of control: general
CIRD45160Definition of control: major interest
CIRD45180Definition of control: power to attribute interests of one person to another: general
CIRD45190Definition of control: power to attribute interests of one person to another: ‘connected persons’
CIRD45195Definition of control: power to attribute interests of one person to another: other than by virtue of ‘connected person’ test
CIRD45200Interest held jointly
CIRD45250Participator in close company

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