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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Distributions: general: contents

  1. CTM15120
    Introduction
  2. CTM15130
    Explanation of terms
  3. CTM15140
    New consideration
  4. CTM15150
    Tax consequences
  5. CTM15200
    Dividends and tax law
  6. CTM15205
    Dividends, distributions and company law
  7. CTM15210
    Preference share lending
  8. CTM15250
    Transfer of assets and liabilities by/to members
  9. CTM15260
    Issue of shares at par
  10. CTM15270
    Dividend waivers and application of the settlements legislation
  11. CTM15280
    Transfers not at market value - other tax implications
  12. CTM15290
    Transfers not at market value - to member who is an employee/director
  13. CTM15295
    Inadvertent distribution
  14. CTM15300
    Disapplication of the distribution provisions
  15. CTM15310
    Transfers between companies within the charge to CT
  16. CTM15330
    Valuations
  17. CTM15340
    LEAs, LECs & TECs
  18. CTM15350
    Out of assets in respect of shares
  19. CTM15400
    Repayment of share capital - bonus issues
  20. CTM15410
    Repayment of share capital - bonus issues - exceptions
  21. CTM15420
    Repayment of share capital - bonus issues - after repayment
  22. CTM15430
    Repayment of preference shares
  23. CTM15440
    Repayment of share capital: share capital/share premium reduction
  24. CTM15450
    Bonus issues of securities or redeemable shares
  25. CTM15500
    Interest or other value in respect of securities - introduction
  26. CTM15501
    Interest or other value in respect of securities - principal secured
  27. CTM15502
    Interest or other value in respect of securities - reasonable commercial return
  28. CTM15503
    Interest or other value in respect of securities - which reflects return on issuer's own shares or those of associated companies
  29. CTM15504
    Interest or other value in respect of securities - hedging arrangements
  30. CTM15505
    Interest or other value in respect of securities - reasonable commercial return - examples
  31. CTM15515
    Securities within CTA10/ S1000 (1) E and F
  32. CTM15520
    Securities within CTA10/ S1000 (1) F
  33. CTM15525
    Ratchet loans
  34. CTM15530
    Exclusion of certain interest or other amounts
  35. CTM15540
    Unincorporated associations
  36. CTM15550
    Companies not carrying on a business
  37. CTM15560
    Reciprocal arrangements
  38. CTM15570
    Notification of likely higher rate liability