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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Other tax rules on corporate finance: structured finance: contents

  1. CFM73010
    Other tax rules on corporate finance: structured finance: overview
  2. CFM73020
    Other tax rules on corporate finance: structured finance: avoidance background
  3. CFM73030
    Other tax rules on corporate finance: structured finance: avoidance background: examples
  4. CFM73040
    Other tax rules on corporate finance: structured finance: CTA10/Part 16 Factoring of income etc
  5. CFM73050
    Other tax rules on corporate finance: structured finance: definitions
  6. CFM73060
    Other tax rules on corporate finance: structured finance: conditions for section 758
  7. CFM73070
    Other tax rules on corporate finance: structured finance: connected persons
  8. CFM73080
    Other tax rules on corporate finance: structured finance: partnership borrowers
  9. CFM73090
    Other tax rules on corporate finance: structured finance: the relevant effects
  10. CFM73100
    Other tax rules on corporate finance: structured finance: the first two relevant effects
  11. CFM73110
    Other tax rules on corporate finance: structured finance: the third relevant effect
  12. CFM73120
    Other tax rules on corporate finance: structured finance: the third relevant effect: example
  13. CFM73130
    Other tax rules on corporate finance: structured finance: partnership borrower and the relevant effect
  14. CFM73140
    Other tax rules on corporate finance: structured finance: summary of the relevant effects
  15. CFM73150
    Other tax rules on corporate finance: structured finance: consequences for the lender
  16. CFM73160
    Other tax rules on corporate finance: structured finance: finance charges
  17. CFM73170
    Other tax rules on corporate finance: structured finance: the complex partnership case
  18. CFM73180
    Other tax rules on corporate finance: structured finance: Sections 763 to 769
  19. CFM73190
    Other tax rules on corporate finance: structured finance: Condition A cases
  20. CFM73200
    Other tax rules on corporate finance: structured finance: Condition B cases
  21. CFM73210
    Other tax rules on corporate finance: structured finance: relevant change for Condition A and B cases
  22. CFM73220
    Other tax rules on corporate finance: structured finance: tax treatment of a complex case
  23. CFM73230
    Other tax rules on corporate finance: structured finance: reversal of a relevant effect in a complex case
  24. CFM73240
    Other tax rules on corporate finance: structured finance: partnership finance charges
  25. CFM73250
    Other tax rules on corporate finance: structured finance: exceptions
  26. CFM73260
    Other tax rules on corporate finance: structured finance: Section 785A and sections 758 to 769
  27. CFM73270
    Other tax rules on corporate finance: structured finance: exclusions from Sections759 and 765
  28. CFM73280
    Other tax rules on corporate finance: structured finance: accounting practice and accounts
  29. CFM73290
    Other tax rules on corporate finance: structured finance: commencement and transition
  30. CFM73300
    Other tax rules on corporate finance: structured finance: capital gains tax