| INTM215010 |
Controlled Foreign Companies: before CTSA - overview |
| INTM215020 |
Information powers: overview |
| INTM215030 |
Information powers: definitions |
| INTM215040 |
Information powers: provision of particulars |
| INTM215050 |
Information powers: inspection of documents |
| INTM215060 |
Information powers: penalties |
| INTM215070 |
Information powers: information regarding third parties |
| INTM215080 |
Information powers: report to Business International, Outward Investment team |
| INTM215090 |
Notice of direction: overview |
| INTM215100 |
Notice of direction: can a direction be made? |
| INTM215110 |
Notice of direction: matters to be included |
| INTM215120 |
Notice of direction: residence in more than one territory |
| INTM215130 |
Notice of direction: amendments to a notice of direction |
| INTM215140 |
Notice of direction: revision of chargeable profits or creditable tax |
| INTM215150 |
Notice of direction: appeals - rights of appeal against a notice of direction |
| INTM215160 |
Notice of direction: appeals - responsibilities of Inspector |
| INTM215170 |
Notice of direction: appeals - appeals from unconnected parties |
| INTM215180 |
Notice of direction: appeals - regulations concerning appeals |
| INTM215190 |
Notice of direction: separate notice of declaration |
| INTM215200 |
Notice of direction: report for Board's direction |
| INTM215210 |
Notice of direction: procedure following making of direction |
| INTM215220 |
Notice of direction: procedure following amendment to direction |
| INTM215230 |
Notice of direction: procedure following revision of chargeable profits or creditable tax |
| INTM215240 |
Notice of direction and notice of assessment: forms |
| INTM215250 |
Notice of declaration: capital allowances - prevention of double relief |
| INTM215260 |
Notice of declaration: capital allowances - effect of declaration |
| INTM215270 |
Notice of declaration: capital allowances - appeal against declaration |
| INTM215280 |
Notice of declaration: capital allowances - cases suitable for declaration |
| INTM215290 |
Apportionment: overview |
| INTM215300 |
Apportionment: general rules |
| INTM215310 |
Apportionment: special cases |
| INTM215320 |
Apportionment: indirect interests |
| INTM215330 |
Apportionment: payment of interest treated as distribution |
| INTM215340 |
Apportionment: appeals |
| INTM215350 |
Apportionment: matters to be included in a report to Business International, Outward Investment team |
| INTM215360 |
Assessment: overview |
| INTM215370 |
Assessment: basis of assessment |
| INTM215380 |
Assessment: matters to be included in assessment |
| INTM215390 |
Assessment: appeal against notice of assessment |
| INTM215400 |
Assessment: amendment to assessment |
| INTM215410 |
Assessment: postponement application |
| INTM215420 |
Assessment: alternative rights of recovery |
| INTM215430 |
Reliefs: relevant allowances |
| INTM215440 |
Reliefs: relevant allowances - form of claim |
| INTM215450 |
Reliefs: relevant allowances - time limit for claim |
| INTM215460 |
Reliefs to prevent double charge: chargeable gains - form of claim |
| INTM215470 |
Reliefs to prevent double charge: dividends - 'wasted relief' |
| INTM215480 |
Reliefs: disclaimer of relief |
| INTM215490 |
Reliefs: disclaimer of relief - form of disclaimer |
| INTM215500 |
Reliefs: disclaimer of relief - time limit |
| INTM215510 |
Losses: pre-direction losses - management expenses |
| INTM215520 |
Losses: pre-direction losses - interaction of ICTA88/SCH24/PARA9 and ICTA88/SCH24/PARA11 |
| INTM215530 |
Losses: pre-direction losses - form of claim |
| INTM215540 |
Losses: pre-direction losses - time limit for claim |
| INTM215550 |
Reports and submissions to Business International, Outward Investment team |
