INTM602600 - Transfer of assets abroad: Exemptions from charge: contents

  1. INTM602620
    Introduction
  2. INTM602640
    Background
  3. INTM602660
    Applying for exemption
  4. INTM602680
    Individual satisfies an officer of HMRC
  5. INTM602700
    By reference to transactions
  6. INTM602760
    Avoidance purpose exemption - specific conditions to be met
  7. INTM602780
    Avoidance purpose exemption - all relevant transactions pre-5 December 2005
  8. INTM602800
    Avoidance purpose exemption - all relevant transactions post-4 December 2005
  9. INTM602820
    Avoidance purpose exemption - post 4 December 2005 transactions - additional requirements
  10. INTM602840
    Avoidance purpose exemption - mixed relevant transactions
  11. INTM602860
    Avoidance purpose exemption - partial exemption
  12. INTM602920
    Avoidance purpose exemption - expansion of certain terms
  13. INTM602940
    Avoidance purpose exemption - the reasonableness test
  14. INTM602960
    Avoidance purpose exemption - purpose
  15. INTM602980
    Avoidance purpose exemption - avoiding liability to taxation
  16. INTM603000
    Avoidance purpose exemption - taxation
  17. INTM603020
    Avoidance purpose exemption - commercial transactions
  18. INTM603040
    Avoidance purpose exemption - design
  19. INTM603060
    Avoidance purpose exemption - impact of failing the conditions
  20. INTM603100
    Genuine transaction exemption - conditions
  21. INTM603120
    Genuine transaction exemption - meaning of 'genuine'
  22. INTM603140
    Genuine transaction exemption - EU law implications
  23. INTM603160
    Genuine transaction exemption - examples of application