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CFM33171 | Loan relationships: core rules: amounts not brought into account: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents25 entries

  1. CFM33175Loan relationships: the matters and computational rules: amounts not brought into account: introduction
  2. CFM33177Loan relationships: the matters and computational rules: amounts not brought into account: release of loan to a participator of a close company
  3. CFM33180Loan relationships: the matters and computational rules: amounts not brought into account: releases of debt
  4. CFM33190Loan relationships: the matters and computational rules: amounts not brought into account: releases of debt: insolvency
  5. CFM33191Loan relationships the matters and computational rules: amounts not brought into account: debt releases: corporate rescue exemption: overview
  6. CFM33192Loan relationships the matters and computational rules: amounts not brought into account: debt releases: corporate rescue exemption: policy intention
  7. CFM33193Loan relationships: the matters and computational rules: amounts not brought into account: debt releases: corporate rescue exemption: reasonable to assume a company is unable to pay its debts
  8. CFM33194Loan relationships: the matters and computational rules: amounts not brought into account: debt releases: corporate rescue exemption: material risk
  9. CFM33195Loan relationships the matters and computational rules: amounts not brought into account: debt releases: corporate rescue exemption: the 12 month period
  10. CFM33196Loan relationships: the matters and computational rules: amounts not brought into account: debt releases: corporate rescue exemption: modification or replacement
  11. CFM33197Loan relationships: core rules: amounts not brought into account: debt releases: corporate rescue exemption: meaning of ‘substantial modification’
  12. CFM33198Loan relationships: core rules: amounts not brought into account: debt releases: corporate rescue exemption: modification or replacement: example
  13. CFM33200Loan relationships: core rules: amounts not brought into account: debt/equity swaps
  14. CFM33201Loan relationships: core rules: amounts not brought into account: debt/equity swaps: value of shares issued
  15. CFM33202Loan relationships: core rules: amounts not brought into account: debt/equity swaps: ‘in consideration of shares’
  16. CFM33203Loan relationships: computational rules: amounts not brought into account: debt/equity swaps: ‘in consideration of shares’: examples
  17. CFM33204Loan relationships: computational rules: amounts not brought into account: debt/equity swaps: ‘entitlement to shares’
  18. CFM33205Loan relationships: core rules: amounts not brought into account: debt/equity swaps: debt for equity swaps on or after 9 November 2009
  19. CFM33210Loan relationships: the matters and computational rules: credits and debits: amounts not brought into account: revaluation
  20. CFM33220Loan relationships: the matters and computational rules: credits and debits: amounts not brought into account: impairment losses
  21. CFM33230Loan relationships: the matters and computational rules: amounts not brought into account: impairment where ‘Old UK GAAP’ was used
  22. CFM33240Loan relationships: the matters and computational rules: amounts not brought into account: amounts written off government investments
  23. CFM33250Loan relationships: the matters and computational rules: amounts not brought into account: imported losses
  24. CFM33260Loan relationships: the matters and computational rules: amounts not brought into account: imported losses: application
  25. CFM33270Loan relationships: the matters and computational rules: amounts not brought into account: buying imported losses