CFM91800 - Debt cap: failure to make statements of allocation: Contents

1. CFM91810

   Failure to make statements of allocation: outline
2. CFM91820

   Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: no DRICs
3. CFM91825

   Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: DRICs involved
4. CFM91830

   Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: DRICs: formulae
5. CFM91835

   Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: DRICs: example
6. CFM91840

   Failure to make statements of allocation: election for allocation of disallowance for company with multiple financing expense amounts
7. CFM91850

   Failure to make statements of allocation: default allocation of disallowance for company with multiple financing expense amounts
8. CFM91860

   Failure to make statements of allocation: default allocation of disallowance for company with multiple financing expense amounts: example
9. CFM91870

   Failure to make statements of allocation: default treatment of financing income amounts
10. CFM91880

    Failure to make statements of allocation: default treatment of financing income amounts: example
11. CFM91890

    Failure to make statements of allocation: provision of information to group companies
12. CFM91900

    Failure to make statements of allocation: worldwide group with more than one ultimate UK parent
13. CFM91910

    Failure to make statements of allocation: information not provided to group companies
14. CFM91920

    Failure to make statements of allocation: circumstances when a group company can make an amended return