CIRD45000 - Intangible assets: related party rules: contents

  1. CIRD45010
    Introduction
  2. CIRD45020
    Circumstances where relevant
  3. CIRD45030
    Market value rule: general
  4. CIRD45033
    Market value rule: transfers giving rise to a distribution or employment income charge
  5. CIRD45035
    Market value rule: transfers where CGT gifts hold-over relief is claimed
  6. CIRD45040
    Market value rule: interaction with transfer pricing code
  7. CIRD45105
    Statutory definition: outline
  8. CIRD45120
    Statutory definition: comparison with ‘connected person’
  9. CIRD45130
    Persons treated as related parties: subject to insolvency arrangements
  10. CIRD45150
    Definition of control: general
  11. CIRD45160
    Definition of control: major interest
  12. CIRD45180
    Definition of control: power to attribute interests of one person to another: general
  13. CIRD45190
    Definition of control: power to attribute interests of one person to another: ‘connected persons’
  14. CIRD45195
    Definition of control: power to attribute interests of one person to another: other than by virtue of ‘connected person’ test
  15. CIRD45200
    Interest held jointly
  16. CIRD45250
    Participator in close company
  17. CIRD45260
    Related party rules: partnership incorporation of a pre-FA 2002 business: outline
  18. CIRD45265
    Related party rules: partnership incorporation of a pre-FA 2002 business: technical arguments
  19. CIRD45270
    Related party rules: partnership incorporation of a pre-FA 2002 business: establishing the facts