| CIRD45010 |
Introduction |
| CIRD45020 |
Circumstances where relevant |
| CIRD45030 |
Market value rule: general |
| CIRD45033 |
Market value rule: transfers giving rise to a distribution or employment income charge |
| CIRD45035 |
Market value rule: transfers where CGT gifts hold-over relief is claimed |
| CIRD45040 |
Market value rule: interaction with transfer pricing code |
| CIRD45105 |
Statutory definition: outline |
| CIRD45120 |
Statutory definition: comparison with ‘connected person’ |
| CIRD45130CIRD45150 |
Persons treated as related parties: subject to insolvency arrangementsDefinition of control: general |
| CIRD45160 |
Definition of control: major interest |
| CIRD45180 |
Definition of control: power to attribute interests of one person to another: general |
| CIRD45190 |
Definition of control: power to attribute interests of one person to another: ‘connected persons’ |
| CIRD45195 |
Definition of control: power to attribute interests of one person to another: other than by virtue of ‘connected person’ test |
| CIRD45200 |
Interest held jointly |
| CIRD45250 |
Participator in close company |
| CIRD45260 |
Partnership incorporation of a pre-FA 2002 business: outline |
| CIRD45265 |
Partnership incorporation of a pre-FA 2002 business: technical arguments |
| CIRD45270 |
Partnership incorporation of a pre-FA 2002 business: establishing the facts |
