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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents
  2. INTM650000

INTM653000 - Distribution exemption: Exemption for all other companies: Contents

  1. INTM653010
    Outline
  2. INTM653020
    Exempt classes
  3. INTM653030
    Controlled companies
  4. INTM653040
    Non-redeemable ordinary shares
  5. INTM653050
    Meaning of “ordinary shares�
  6. INTM653060
    Those that do not issue shares
  7. INTM653070
    Meaning of “redeemable�
  8. INTM653080
    Portfolio holdings
  9. INTM653090
    Transactions not designed to reduce tax
  10. INTM653100
    Relevant profits
  11. INTM653110
    Series of transactions
  12. INTM653120
    Shares accounted for as liabilities
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