INTM610000 - Contents: Profit Fragmentation Rules

  1. INTM610010
    Introduction
  2. INTM610020
    How will these rules be used?
  3. INTM610030
    When do these rules apply?
  4. INTM610040
    Parties
  5. INTM610050
    Parties (Continued)
  6. INTM610060
    Profit Fragmentation Arrangements
  7. INTM610070
    The Material Provision
  8. INTM610080
    Transfer of Value
  9. INTM610090
    Tracing Value
  10. INTM610100
    Arm鈥檚 Length Transfer
  11. INTM610110
    Enjoyment Conditions
  12. INTM610120
    Enjoyment Test
  13. INTM610130
    Procurer Test
  14. INTM610140
    Exception Conditions
  15. INTM610150
    Tax Mismatch
  16. INTM610160
    Quantifying the Resident Party鈥檚 Tax Reduction
  17. INTM610170
    Qualifying Deduction and Qualifying Loss Relief
  18. INTM610180
    Hybrid and Transparent Entities/ Reasonable to Conclude/ UK Resident Non-Domiciled Individuals
  19. INTM610190
    Tax Advantage Test
  20. INTM610200
    Profit Fragmentation Adjustments
  21. INTM610210
    Hierarchy of Legislation
  22. INTM610220
    NICs Consequences for Individuals
  23. INTM610230
    Reimbursement Payments
  24. INTM610240
    Double Taxation
  25. INTM610250
    Income Chargeable to S720 or S727 ITA 2007
  26. INTM610260
    Income Chargeable to S731 ITA 2007
  27. INTM610270
    Carried Interest and Disguised Investment Management Fees
  28. INTM610280
    Making Adjustment on the Tax Return: Individuals
  29. INTM610290
    Members of a partnership
  30. INTM610300
    Companies required to make adjustments