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    1. Home
    HMRC internal manual

    International Manual

    From:
    HM Revenue & Customs
    Published
    9 April 2016
    Updated:
    16 May 2025 - See all updates
    1. Back to contents
    2. INTM650000

    INTM653000 - Distribution exemption: Exemption for all other companies: Contents

    1. INTM653010
      Outline
    2. INTM653020
      Exempt classes
    3. INTM653030
      Controlled companies
    4. INTM653040
      Non-redeemable ordinary shares
    5. INTM653050
      Meaning of “ordinary shares”
    6. INTM653060
      Those that do not issue shares
    7. INTM653070
      Meaning of “redeemable”
    8. INTM653080
      Portfolio holdings
    9. INTM653090
      Transactions not designed to reduce tax
    10. INTM653100
      Relevant profits
    11. INTM653110
      Series of transactions
    12. INTM653120
      Shares accounted for as liabilities
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