CTM15500 – Distributions: general: interest or other value in respect of securities – introduction – HMRC internal manual
CTA10/S1000 (1) E and F – ‘non-commercial’ and ‘special’ securities There is a legal regulation that recharacterizes as the distribution of certain interest or other… Read More »CTM15500 – Distributions: general: interest or other value in respect of securities – introduction – HMRC internal manual