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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Deemed loan relationships: disguised interest: contents

Contents

  1. CFM42010
    Deemed loan relationships: disguised interest: overview
  2. CFM42020
    Deemed loan relationships: disguised interest: repealed provisions
  3. CFM42030
    Deemed loan relationships: disguised interest: commencement
  4. CFM42040
    Deemed loan relationships: disguised interest: the main rules
  5. CFM42050
    Deemed loan relationships: disguised interest: exemptions
  6. CFM42060
    Deemed loan relationships: disguised interest: returns ‘economically equivalent to interest’
  7. CFM42070
    Deemed loan relationships: disguised interest: credits and debits to be brought into account
  8. CFM42080
    Deemed loan relationships: disguised interest: returns split between more than one party
  9. CFM42090
    Deemed loan relationships: disguised interest: no double counting
  10. CFM42100
    Deemed loan relationships: disguised interest: exchange gains and losses
  11. CFM42110
    Deemed loan relationships: disguised interest: meaning of ‘arrangement’
  12. CFM42120
    Deemed loan relationships: disguised interest: returns brought into account for other tax purposes
  13. CFM42130
    Deemed loan relationships: disguised interest: tax avoidance purpose
  14. CFM42140
    Deemed loan relationships: disguised interest: excluded shares
  15. CFM42150
    Deemed loan relationships: disguised interest: excluded shares: basic rules
  16. CFM42160
    Deemed loan relationships: disguised interest: excluded shares: ‘involves only’
  17. CFM42170
    Deemed loan relationships: disguised interest: excluded shares: ‘relevant shares’
  18. CFM42180
    Deemed loan relationships: disguised interest: excluded shares: fully paid-up shares