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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Derivative contracts: tax avoidance: Contents

  1. CFM56005
    Derivative contracts: tax avoidance: overview of anti-avoidance rules
  2. CFM56010
    Derivative contracts: tax avoidance: unallowable purposes: overview
  3. CFM56020
    Taxing derivative contracts: tax avoidance: meaning of ‘unallowable purpose’
  4. CFM56030
    Derivative contracts: tax avoidance: unallowable purposes: allowance of accumulated net losses
  5. CFM56040
    Derivative contracts: tax avoidance: allowance of accumulated net losses: examples
  6. CFM56050
    Derivative contracts: tax avoidance: transfer pricing and derivative contracts
  7. CFM56060
    Derivative contracts: tax avoidance: exchange gains and losses where Sch 28AA applies
  8. CFM56070
    Derivative contracts: tax avoidance: transfers of value to connected companies
  9. CFM56080
    Derivative contracts: tax avoidance: transfers of value to connected companies: example
  10. CFM56090
    Derivative contracts: tax avoidance: derivative contracts with non-residents
  11. CFM56100
    Derivative contracts: tax avoidance: consideration not fully recognised by accounting practice
  12. CFM56110
    Derivative contracts: tax avoidance: amounts not fully recognised for accounting purposes
  13. CFM56112
    Derivative contracts: tax avoidance: amounts not fully recognised for accounting purposes: conditions A to C
  14. CFM56114
    Derivative contracts: tax avoidance: amounts not fully recognised for accounting purposes: periods beginning on or after 6 December 2010
  15. CFM56116
    Derivative contracts: tax avoidance: amounts not fully recognised for accounting purposes: no debits for derecognition
  16. CFM56118
    Derivative contracts: tax avoidance: amounts not fully recognised for accounting purposes: commencement