CTM61500 - Close companies: loans to participators and arrangements conferring benefit on participator: contents

See also CTM61000 onwards where a loan is made to a person who is the settlor (or spouse of the settlor) of a settlement and the settlement has any interest in the shares or loan capital of the company.

  1. CTM61505
    General
  2. CTM61510
    Charging provisions
  3. CTM61515
    Meaning of 'relevant person'
  4. CTM61520
    Partnerships
  5. CTM61525
    Loans to trusts
  6. CTM61530
    Business of lending money
  7. CTM61535
    Extended meaning of loan - debt
  8. CTM61537
    Unpaid share capital
  9. CTM61540
    Exclusion of certain loans
  10. CTM61545
    Material interest
  11. CTM61550
    Indirect loans
  12. CTM61555
    Indirect loans - total income
  13. CTM61558
    liquidations/dissolutions: general
  14. CTM61559
    Members Voluntary Liquidations (MVL)
  15. CTM61560
    Insolvent liquidations and dissolutions
  16. CTM61561
    Company insolvent and loan irrecoverable
  17. CTM61565
    Aggregating accounts
  18. CTM61570
    TAAR - general
  19. CTM61575
    TAAR - tax avoidance arrangements
  20. CTM61580
    TAAR - conferring benefit
  21. CTM61585
    TAAR - partnerships
  22. CTM61600
    Repayment of - general
  23. CTM61602
    Repayment of – repayment actually made?
  24. CTM61604
    Repayment of - transfers of assets
  25. CTM61605
    Repayment of - assignment/novation
  26. CTM61610
    Repayment of - date relief is due
  27. CTM61615
    Bed and Breakfasting - general
  28. CTM61620
    Bed and Breakfasting - before 20 March 2013
  29. CTM61625
    Bed and Breakfasting - on or after 20 March 2013
  30. CTM61630
    Bed and Breakfasting - 30 day rule
  31. CTM61635
    Bed and Breakfasting - arrangements rule
  32. CTM61640
    Bed and Breakfasting - repeated repayments/loans
  33. CTM61642
    Bed and Breakfasting - exclusions
  34. CTM61645
    Bed and Breakfasting - flowchart
  35. CTM61646
    Bed and Breakfasting - table
  36. CTM61650
    Repayment of - how relief is given
  37. CTM61655
    Release or writing-off of loan or advance
  38. CTM61657
    Release or writing-off while temporarily non-resident
  39. CTM61660
    Release or writing-off of loan or advance - Class 1 NIC
  40. CTM61665
    Death of recipient
  41. CTM61670
    Termination of a trust
  42. CTM61700
    By controlled companies
  43. CTM61710
    Companies controlled by a close company
  44. CTM61720
    Acquisition of control of company
  45. CTM61730
    Two or more close companies
  46. CTM61740
    Arrangements not caught
  47. CTM61750
    Treating loan as made by another company
  48. CTM61760
    Referrals - unusual schemes
  49. CTM61790
    Assessments