Skip to content
Solved

CTM36530 | Particular topics: companies in partnership: loan relationships etc

From HM Revenue & Customs · Company Taxation Manual

The loan relationships and derivative contracts rules of CTA09/PART5 to PART7 apply to the calculation of company profits and losses in the usual way. See the Corporate Finance Manual, and in particular

  • on loan relationships see CFM36000 onwards, and

  • on derivative contracts see CFM52700 onwards.