CTM60500 - Close companies: extended meaning of distribution: contents


CTM60510 Introduction
CTM60520 Profits chargeable to CT
CTM60530 Notifying office dealing with participators affairs
CTM60550 Valuation of benefits
CTM60600 Benefits to directors and employees
CTM60610 Groups
CTM60620 Companies acting in concert
CTM60660 Payments to participators
CTM60670 Payments to participators - excessive amounts
CTM60680 IT and ACT
CTM60690 Benefits for exempt or lower tax rate participators