CTM60500 - Close companies: extended meaning of distribution: contents

CTM60510Introduction
CTM60520Profits chargeable to CT
CTM60530Notifying office dealing with participators affairs
CTM60550Valuation of benefits
CTM60600Benefits to directors and employees
CTM60610Groups
CTM60620Companies acting in concert
CTM60660Payments to participators
CTM60670Payments to participators: excessive amounts
CTM60680IT and ACT
CTM60690Benefits for exempt or lower tax rate participators