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April 2016

FHDDS51830 - Penalties, sanctions and offences: penalties – policy: special reductions - When special circumstances do not exist - HMRC internal manual

CTM15501 – Distributions: general: interest or other value in respect of securities – principal secured – HMRC internal manual

CTA10/S1006, CTA10/S1007, CTA10/S1008, CTA10/S1018, CTA10/S1117(6) When considering whether CTA10/S1000 (1) E or F applies, the amount of the principal secured must first be determined. The… Read More »CTM15501 – Distributions: general: interest or other value in respect of securities – principal secured – HMRC internal manual