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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Other tax rules on corporate debt: group mismatch schemes and tax mismatch schemes: contents

  1. CFM77510
    Other tax rules on corporate debt: group mismatch schemes: overview
  2. CFM77520
    Other tax rules on corporate debt: group mismatch schemes: outline of the legislation
  3. CFM77530
    Other tax rules on corporate debt: group mismatch schemes: the conditions
  4. CFM77540
    Other tax rules on corporate debt: group mismatch schemes: application of the conditions
  5. CFM77550
    Other tax rules on corporate debt: group mismatch schemes: meaning of scheme
  6. CFM77560
    Other tax rules on corporate debt: group mismatch schemes: the first asymmetry condition
  7. CFM77570
    Other tax rules on corporate debt: group mismatch schemes: the second asymmetry condition
  8. CFM77580
    Other tax rules on corporate debt: group mismatch schemes: meaning of relevant tax advantage
  9. CFM77590
    Other tax rules on corporate debt: group mismatch schemes: meaning of scheme period
  10. CFM77600
    Other tax rules on corporate debt: group mismatch schemes: meaning of group
  11. CFM77610
    Other tax rules on corporate debt: group mismatch schemes: meaning of economic profit or loss
  12. CFM77620
    Other tax rules on corporate debt: group mismatch schemes: tax capacity
  13. CFM77630
    Other tax rules on corporate debt: group mismatch schemes: tax capacity: example
  14. CFM77640
    Other tax rules on corporate debt: group mismatch schemes: schemes involving repos, quasi-repos or finance arrangements
  15. CFM77650
    Other tax rules on corporate debt: group mismatch schemes: other specific instances
  16. CFM77710
    Other tax rules on corporate debt: tax mismatch schemes: overview
  17. CFM77720
    Other tax rules on corporate debt: tax mismatch schemes: outline of the legislation
  18. CFM77730
    Other rules on corporate debt: tax mismatch schemes: the conditions
  19. CFM77740
    Other rules on corporate debt: tax mismatch schemes: application of the conditions
  20. CFM77750
    Other rules on corporate debt: tax mismatch schemes: meaning of scheme
  21. CFM77760
    Other tax rules on corporate debt: tax mismatch schemes: the first asymmetry condition
  22. CFM77770
    Other tax rules on corporate debt: tax mismatch schemes: the second asymmetry condition
  23. CFM77780
    Other tax rules on corporate debt: tax mismatch schemes: meaning of relevant tax advantage
  24. CFM77790
    Other tax rules on corporate debt: tax mismatch schemes: Meaning of scheme period
  25. CFM77800
    Other tax rules on corporate debt: tax mismatch schemes: Meaning of economic profit or loss
  26. CFM77810
    Other tax rules on corporate debt: tax mismatch schemes: Tax capacity
  27. CFM77820
    Other tax rules on corporate debt: tax mismatch schemes: Priority over unallowable purpose legislation (s.441, CTA09)