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Contents

Official guidance
Corporate Finance Manual

CFM30000 · Loan relationships

  • CFM30100 · A brief history and a short guide
  • CFM31000 · What are loan relationships
  • CFM32000 · Taxing and relieving provisions
  • CFM33000 · Core rules
  • CFM34000 · Group continuity
  • CFM35000 · Connected parties
  • CFM36000 · Partnerships
  • CFM37000 · Special rules for particular types of company and particular types of security
  • CFM38000 · Tax avoidance
  • CFM33171 · Core rules: amounts not brought into account
  • CFM33275 · Core rules: special rules where a company is not or has ceased to be party to a loan
  • CFM33280 · Core rules: company ceasing to be party to a loan relationship
  • CFM33290 · The matters and computational rules: company ceasing to be party to a loan relationship: repos and stock lending
  • CFM33300 · Core rules: company ceasing to be subject to CT
  • CFM37800 · Hybrid capital instruments
  1. Corporate Finance Manual
  2. Loan relationships: Contents

CFM30000 | Loan relationships: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents15 entries

  1. CFM30100Loan relationships: a brief history and a short guide: contents
  2. CFM31000Loan relationships: what are loan relationships: contents
  3. CFM32000Loan relationships: taxing and relieving provisions: contents
  4. CFM33000Loan relationships: core rules: contents
  5. CFM34000Loan relationships: group continuity: contents
  6. CFM35000Loan relationships: connected parties: contents
  7. CFM36000Loan relationships: partnerships: contents
  8. CFM37000Loan relationships: special rules for particular types of company and particular types of security: contents
  9. CFM38000Loan relationships: tax avoidance: Contents
  10. CFM33171Loan relationships: core rules: amounts not brought into account: contents
  11. CFM33275Loan relationships: core rules: special rules where a company is not or has ceased to be party to a loan
  12. CFM33280Loan relationships: core rules: company ceasing to be party to a loan relationship
  13. CFM33290Loan relationships: the matters and computational rules: company ceasing to be party to a loan relationship: repos and stock lending
  14. CFM33300Loan relationships: core rules: company ceasing to be subject to CT
  15. CFM37800Loan relationships: hybrid capital instruments: contents
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