CFM36000 | Loan relationships: partnerships: contents
From HM Revenue & Customs · Corporate Finance Manual
Contents
Contents10 entries
- CFM36010Loan relationships: partnerships: overview
- CFM36020Loan relationships: partnerships: credits and debits calculated separately for each partner
- CFM36030Loan relationships: partnerships: computing the gross credits and debits
- CFM36040Loan relationships: partnerships: allocating credits and debits to the company partner
- CFM36050Loan relationships: partnerships: loans between partners and partnership
- CFM36060Loan relationships: partnerships: connected company partners
- CFM36070Loan relationships: partnerships: connected company partners: tax consequences
- CFM36080Loan relationships: partnerships: company partners and connected debtors
- CFM36090Loan relationships: partnerships: company partners and connected debtors: definition of ‘connection’ and ‘major interest’
- CFM36100Loan relationships: partnerships: allocating credits and debits to the company partner: Tax Bulletin article TB62/02