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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
16 July 2025 - See all updates
  1. Back to contents
  2. CFM30000

CFM35000 - Loan relationships: connected parties: contents

  1. CFM35010
    Connected parties: overview
  2. CFM35020
    Connected parties: meaning of connection
  3. CFM35030
    Connected parties: a summary of the key rules
  4. CFM35100
    Connected companies
  5. CFM35300
    Connected companies and impairment
  6. CFM35600
    Consortia companies and impairment
  7. CFM35800
    Connected persons and late interest
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