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HMRC internal manual

Corporate Finance Manual

Old rules: loan relationships: connection and bad debts: contents

This guidance applies to periods of account beginning before 1 January 2005

  1. CFM81110
    Old rules: loan relationships: connection and bad debts: overview
  2. CFM81120
    Old rules: loan relationships: connection and bad debts: basic rules
  3. CFM81130
    Old rules: loan relationships: connection and bad debts: basic rules: example
  4. CFM81140
    Old rules: loan relationships: connection and bad debts: consortia
  5. CFM81150
    Old rules: loan relationships: connection and bad debts: disposal of debt
  6. CFM81160
    Old rules: loan relationships: connection and bad debts: cessation of connection
  7. CFM81170
    Old rules: loan relationships: connection and bad debts: exceptions to rules
  8. CFM81180
    Old rules: loan relationships: connection and bad debts: becoming connected
  9. CFM81190
    Old rules: loan relationships: connection and bad debts: becoming connected: Para 6B
  10. CFM81200
    Old rules: loan relationships: connection and bad debts: acquiring bad debts
  11. CFM81210
    Old rules: loan relationships: connection and bad debts: acquiring bad debts: relief for acquired bad debt
  12. CFM81220
    Old rules: loan relationships: connection and bad debts: acquiring bad debts: relief for acquired bad debt: examples
  13. CFM81230
    Old rules: loan relationships: connection and bad debts: acquiring bad debts: no relief for acquired bad debt: examples
  14. CFM81240
    Old rules: loan relationships: connection and bad debts: creditor in debt/equity swap
  15. CFM81250
    Old rules: loan relationships: connection and bad debts: creditor is insolvent
  16. CFM81260
    Old rules: loan relationships: connection and bad debts: effect on debtor where creditor insolvent
  17. CFM81270
    Old rules: loan relationships: connection and bad debts: debtor is insolvent