| INTM509010 | Tackling avoidance |
| INTM509020 | Loan relationships: the
accruals regime |
| INTM509030 | Loan relationships for
unallowable purposes: general |
| INTM509040 | Loan relationships for
unallowable purposes: meaning of 'unallowable purpose' |
| INTM509050 | Loan relationships for
unallowable purposes: tax avoidance purpose |
| INTM509060 | Loan relationships for
unallowable purposes: Economic Secretary’s comments |
| INTM509070 | Loan relationships for
unallowable purposes: Para 13 will not normally apply
when… |
| INTM509080 | Loan relationships for
unallowable purposes: Para 13 will normally apply when… |
| INTM509090 | Loan relationships for
unallowable purposes: facilitation of tax avoidance schemes |
| INTM509100 | Taxing financial income
from non-resident associates: applying the accruals principle |
| INTM509110 | FA93/S61-66 |
| INTM509120 | ICTA88/S787 |
| INTM509130 | What is arbitrage? |
| INTM509140 | Spotting arbitrage |
| INTM509150 | Tackling arbitrage |
