SolvedCFM34000 | Loan relationships: group continuity: contents
From HM Revenue & Customs · Corporate Finance Manual
Contents16 entries
- CFM34010Loan relationships: group continuity: overview
- CFM34020Loan relationships: group continuity: the basic rule: an example
- CFM34030Loan relationships: group continuity: meaning of ‘one company replacing another’
- CFM34040Loan relationships: group continuity: meaning of loan relationships with ‘equivalent’ rights and obligations
- CFM34050Loan relationships: group continuity: notional carrying value
- CFM34060Loan relationships: group continuity: notional carrying value: examples
- CFM34070Loan relationships: group continuity: fair value accounting
- CFM34080Loan relationships: group continuity: fair value accounting: examples
- CFM34090Loan relationships: group continuity: transfers of connected party debt
- CFM34100Loan relationships: group continuity: transfers of connected party debt: example
- CFM34110Loan relationships: group continuity: degrouping
- CFM34120Loan relationships: group continuity: degrouping: conditions
- CFM34130Loan relationships: group continuity: degrouping: exempt distributions
- CFM34140Loan relationships: group continuity: degrouping: avoidance
- CFM34150Loan relationships: group continuity: the rule before 16 March 2005
- CFM34160Loan relationships: group continuity: the European Mergers Tax Directive