“The corporation tax assumptions” (ss 371SC-371SR)

Contents

Section 371SC – What are “the corporation tax assumptions”? [TIOPA 2010 s 371SC] Section commentary
Section 371SD – UK residence etc [TIOPA 2010 s 371SD] Section commentary
Section 371SE – Close company [TIOPA 2010 s 371SE] Section commentary
Section 371SF – Claims and elections [TIOPA 2010 s 371SF] Section commentary
Section 371SG – Disapplication of assumption in section 371SF(1) [TIOPA 2010 s 371SG] Section commentary
Section 371SH – Elections under section 9A of CTA 2010 [TIOPA 2010 s 371SH] Section commentary
Section 371SI – Modification of sections 6 and 7 of CTA 2010 [TIOPA 2010 s 371SI] Section commentary
Section 371SJ – Elections for leases to be treated as long funding leases [TIOPA 2010 s 371SJ] Section commentary
Section 371SK – Intangible fixed assets [TIOPA 2010 s 371SK] Section commentary
Section 371SKA – Restrictions on certain deductions: deductions allowances [TIOPA 2010 s 371SKA] Section commentary
Section 371SL – Group relief etc. [TIOPA 2010 s 371SL] Section commentary
Section 371SLA – Corporate interest restriction [TIOPA 2010 s 371SLA] Section commentary
Section 371SM – Capital allowances [TIOPA 2010 s 371SM] Section commentary
Section 371SN – Unremittable overseas income [TIOPA 2010 s 371SN] Section commentary
Section 371SO – Tax advantages [TIOPA 2010 s 371SO] Section commentary
Section 371SP – Disguised interest: application of Chapter 2A of Part 6 of CTA 2009 [TIOPA 2010 s 371SP] Section commentary
Section 371SQ – Shares accounted for as liabilities: application of section 521C of CTA 2009 [TIOPA 2010 s 371SQ] Section commentary
Section 371SR – Double taxation relief: countering effect of avoidance arrangements [TIOPA 2010 s 371SR] Section commentary

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