| 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 CT & VAT, International CT |
| 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 CT & VAT, International CT |
| 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 CT & VAT, International CT |
