INTM573000 - Thin capitalisation: the Advance Thin Capitalisation Agreement
Contents
Introduction to the ATCA process |
|
When can an ATCA application be made, and what periods can it apply to? |
|
Scope of the ATCA - what types of transactions are within the ATCA regime? |
|
Scope of the ATCA - legislation and issues covered |
|
Presenting an ATCA application - information and analysis |
|
How ATCAs are dealt with within HMRC |
|
Criteria for acceptance of an ATCA application |
|
Withdrawing from the ATCA process |
|
Penalties in relation to ATCAs |
|
Signing off the ATCA |
|
Monitoring the ATCA |
