INTM601400 - Transfer of assets abroad: »Ê¹ÚÌåÓýapp benefits charge: contents

  1. INTM601420
    Introduction
  2. INTM601440
    Background
  3. INTM601460
    General provisions
  4. INTM601480
    General conditions
  5. INTM601500
    Which charge applies?
  6. INTM601520
    Interaction with CGT
  7. INTM601540
    Interaction with offshore income gains
  8. INTM601560
    Receives a benefit
  9. INTM601580
    What is a benefit?
  10. INTM601600
    Amount or value of benefit
  11. INTM601620
    Examples of amount or value of benefit
  12. INTM601640
    Examples of amount or value of loan
  13. INTM601645
    Valuation of benefits - payment by way of loan
  14. INTM601650
    Valuation of benefits - making movable property available without transfer of ownership
  15. INTM601655
    Valuation of benefits - making land available without transfer of ownership
  16. INTM601660
    Benefits provided out of assets
  17. INTM601680
    Person chargeable
  18. INTM601700
    Relevant income
  19. INTM601720
    Measure of benefits charge
  20. INTM601740
    »Ê¹ÚÌåÓýapp six steps
  21. INTM601760
    Modification of steps formula
  22. INTM601780
    Example
  23. INTM601800
    Example where modifications apply
  24. INTM601820
    Computation of income before April 2007