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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Loan relationships: connected companies and impairment: Contents

  1. CFM35310
    Overview
  2. CFM35320
    Basic rules
  3. CFM35330
    Basic rules: example
  4. CFM35340
    Basic rules: related transactions
  5. CFM35350
    Basic rules: related transactions: examples
  6. CFM35360
    Creditors: cessation of connection
  7. CFM35370
    Creditors: exceptions from the restrictions on debits for impairment
  8. CFM35380
    Creditors: exceptions: debt-equity swaps
  9. CFM35390
    Creditors: exceptions: debt-equity swaps: examples
  10. CFM35400
    Creditors: exceptions: debt-equity swaps: CG aspects
  11. CFM35410
    Creditors: exceptions: insolvent creditors
  12. CFM35420
    Debtors
  13. CFM35430
    Debtors: deemed releases on impaired debts
  14. CFM35440
    Debtors: deemed releases on impaired debts: tax treatment
  15. CFM35450
    Debtors: deemed releases on impaired debts: where impaired debt is acquired
  16. CFM35460
    Debtors: deemed releases on impaired debts: where impaired debt is acquired: example
  17. CFM35470
    Debtors: deemed releases on impaired debts: where impaired debt is acquired: further example
  18. CFM35480
    Debtors: deemed releases on impaired debts: where holders of impaired debt become connected
  19. CFM35490
    Debtors: deemed releases on impaired debts: where holders of impaired debt become connected: examples
  20. CFM35500
    Debtors: deemed releases on impaired debts: where holders of impaired debt become connected: further example
  21. CFM35505
    Debtors: deemed releases of impaired debt: where holders of impaired debt become connected: connection on or after 1 April 2012: examples
  22. CFM35510
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: overview
  23. CFM35520
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: ‘release of relevant rights’
  24. CFM35525
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: ‘release of relevant rights’; example
  25. CFM35530
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: exemptions from CTA09/S361
  26. CFM35540
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the corporate rescue exception
  27. CFM35550
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the debt-for-debt exception
  28. CFM35560
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the equity-for-debt exception
  29. CFM35570
    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: commencement and transition
  30. CFM35580
    Debtors: deemed releases of impaired debt: deemed releases on or after 27 February 2012
  31. CFM35590
    Debtors: deemed releases of impaired debt: deemed releases on or after 27 February 2012: anti-avoidance
  32. CFM35595
    Debtors: deemed releases of impaired debt: deemed releases on or after 27 February 2012: examples