CFM44000 - Deemed loan relationships: alternative finance: Contents

1. CFM44010

   Alternative finance: overview
2. CFM44020

   Alternative finance: types of arrangement
3. CFM44030

   Alternative finance: ‘financial institution’
4. CFM44035

   Alternative finance: regulated electronic system facilitated arrangements and home purchase plan providers
5. CFM44040

   Alternative finance: treatment as loan relationships
6. CFM44050

   Alternative finance: purchase and resale arrangements: conditions
7. CFM44060

   Alternative finance: purchase and resale arrangements: tax treatment
8. CFM44070

   Alternative finance: diminishing shared ownership arrangements
9. CFM44080

   Alternative finance: diminishing shared ownership arrangements: tax treatment
10. CFM44090

    Alternative finance: deposit arrangements
11. CFM44100

    Alternative finance: profit share agency arrangements
12. CFM44110

    Alternative finance: profit share agency arrangements: example
13. CFM44120

    Alternative finance: investment bond arrangements
14. CFM44130

    Alternative finance: investment bond arrangements: example
15. CFM44140

    Alternative finance: investment bond arrangements: conditions
16. CFM44150

    Alternative finance: investment bond arrangements: conditions: bond assets
17. CFM44160

    Alternative finance: investment bond arrangements: conditions: payments to bond-holders
18. CFM44170

    Alternative finance: investment bond arrangements: conditions: convertible arrangements
19. CFM44180

    Alternative finance: investment bond arrangements: conditions: discounts
20. CFM44190

    Alternative finance: investment bond arrangements: conditions: exclusion of ‘profit-sharing’ arrangements
21. CFM44200

    Alternative finance: investment bond arrangements: conditions: reasonable commercial return
22. CFM44210

    Alternative finance: investment bond arrangements: conditions: accounting test
23. CFM44220

    Alternative finance: investment bond arrangements: conditions: listing on a recognised stock exchange
24. CFM44230

    Alternative finance: investment bond arrangements: tax treatment
25. CFM44240

    Alternative finance: investment bond arrangements: tax treatment of ‘bond assets’
26. CFM44250

    Alternative finance: investment bond arrangements: tax treatment of ‘bond assets’ as securities
27. CFM44260

    Alternative finance: investment bond arrangements: tax treatment: ‘asset-backed’ securitisation arrangements
28. CFM44270

    Alternative finance: transitional rules
29. CFM44280

    Alternative finance: other tax rules: treatment of non-residents
30. CFM44290

    Alternative finance: other tax rules: capital allowances and capital gains
31. CFM44300

    Loan relationships: alternative finance: other tax rules: distributions
32. CFM44310

    Alternative finance: other tax rules: deduction of tax
33. CFM44320

    Alternative finance: other tax rules: transfer pricing
34. CFM44330

    Alternative finance: other tax rules: beneficial loans to employees