INTM595000 - Arbitrage: legislation and principles - deductions: Contents

  1. INTM595010
    Persons affected by the deduction rules
  2. INTM595020
    Rule A - expenses deducted more than once
  3. INTM595030
    Rule B - deduction not matched by a taxable receipt
  4. INTM595040
    Four conditions to be met for rules A and B to apply
  5. INTM595050
    Condition A: what is a scheme?
  6. INTM595060
    Condition B: deduction for Corporation Tax
  7. INTM595070
    Condition C: the main or a main purpose of achieving a UK tax advantage
  8. INTM595075
    Condition C: examples
  9. INTM595080
    Condition D: meaning of minimal
  10. INTM595090
    Interaction with thin capitalisation agreements
  11. INTM595100
    Interaction with other legislation
  12. INTM595110
    Disclaiming a deduction