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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Loan relationships: connected parties: late interest: Contents

  1. CFM35810
    Loan relationships: connected parties: late interest: overview
  2. CFM35820
    Loan relationships: connected parties: late interest: examples
  3. CFM35830
    Loan relationships: connected parties: late interest: when is interest paid?
  4. CFM35840
    Loan relationships: connected parties: late interest: when is interest brought into account?
  5. CFM35850
    Loan relationships: connected parties: late interest: lenders outside the loan relationships rules
  6. CFM35860
    Loan relationships: connected parties: late interest: the four cases
  7. CFM35870
    Loan relationships: connected parties: late interest: participation
  8. CFM35880
    Loan relationships: connected parties: late interest: participation: associates
  9. CFM35890
    Loan relationships: connected parties: late interest: participation: CIS based close companies and CIS limited partnerships
  10. CFM35900
    Loan relationships: connected parties: late interest: participation: CIS based close companies and CIS limited partnerships: meaning of limited partnership
  11. CFM35910
    Loan relationships: connected parties: late interest: participation: CIS based close companies and CIS limited partnerships: transitional provisions
  12. CFM35920
    Loan relationships: connected parties: late interest: major interest
  13. CFM35930
    Loan relationships: connected parties: late interest: major interest: example
  14. CFM35940
    Loan relationships: connected parties: late interest: major interest and participation: example
  15. CFM35950
    Loan relationships: connected parties: late interest: pension schemes
  16. CFM35960
    Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009
  17. CFM35965
    Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009: arrangements to apply the late interest rule
  18. CFM35970
    Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009: transition to the new rules
  19. CFM35980
    Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009: multi-investor partnerships