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CFM35300 | Loan relationships: connected companies and impairment: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents33 entries

  1. CFM35310Loan relationships: connected companies and impairment: overview
  2. CFM35320Loan relationships: connected companies and impairment: basic rules
  3. CFM35330Loan relationships: connected companies and impairment: basic rules: example
  4. CFM35340Loan relationships: connected companies and impairment: basic rules: related transactions
  5. CFM35350Loan relationships: connected companies and impairment: basic rules: related transactions: examples
  6. CFM35360Loan relationships: connected companies and impairment: cessation of connection
  7. CFM35370Loan relationships: connected companies: impairment: exceptions from the restrictions on debits for impairment
  8. CFM35380Loan relationships: connected companies and impairment: exceptions: debt-equity swaps
  9. CFM35390Loan relationships: connected companies and impairment: debt-equity swaps: examples
  10. CFM35400Loan relationships: connected companies and impairment: exceptions: debt-equity swaps: CG aspects
  11. CFM35410Loan relationships: connected companies and impairment: exceptions: insolvent creditors
  12. CFM35420Loan relationships: connected companies and impairment: debtors
  13. CFM35430Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt
  14. CFM35435Loan relationships: connected companies and impairment: debtors: History to the deemed release rules
  15. CFM35440Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: tax treatment
  16. CFM35450Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where impaired debt is acquired
  17. CFM35460Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where impaired debt is acquired: example
  18. CFM35470Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where impaired debt is acquired: further example
  19. CFM35480Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where holders of impaired debt become connected
  20. CFM35490Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where holders of impaired debt become connected: examples
  21. CFM35500Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where holders of impaired debt become connected: further example
  22. CFM35505Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: where holders of impaired debt become connected: connection on or after 1 April 2012: examples
  23. CFM35510Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: deemed releases on or after 14 October 2009: overview
  24. CFM35520Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: deemed releases: ‘release of relevant rights’
  25. CFM35525Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: deemed releases on or after 14 October 2009: ‘release of relevant rights’: example
  26. CFM35530Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: exemptions
  27. CFM35540Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: deemed releases : the 'old' corporate rescue exemption
  28. CFM35550Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: the 'old' debt-for-debt exemption
  29. CFM35560Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: the equity-for-debt exemption
  30. CFM35570Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: the 'new; corporate rescue exemption from S361
  31. CFM35580Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: the corporate rescue exemption from S362
  32. CFM35590Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: anti-avoidance rule
  33. CFM35595Loan relationships: connected companies and impairment: debtors: deemed releases of impaired debt: anti-avoidance rule: examples