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HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. INTM510000
  3. INTM516000

Thin capitalisation: practical guidance: interest cover - debt servicing - contents

  1. INTM516010
    What interest cover means
  2. INTM516020
    Matters of interest
  3. INTM516025
    Discounted debt and convertible debt
  4. INTM516030
    Factors affecting the interest rate
  5. INTM516035
    LIBOR (London Interbank Offered Rate)
  6. INTM516040
    Other measures of interest cover: netting
  7. INTM516050
    What is an acceptable arm's length standard?
  8. INTM516060
    Example of an interest cover calculation
  9. INTM516070
    Cash flow and cash flow covenants
  10. INTM516080
    Measuring cashflow sufficiency to pay interest and repay capital
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