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CFM38100 | Loan relationships: tax avoidance: unallowable purpose: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents18 entries

  1. CFM38110Loan relationships: tax avoidance: unallowable purpose: overview
  2. CFM38115Loan relationships: tax avoidance: unallowable purpose: technical summary
  3. CFM38120Loan relationships: tax avoidance: unallowable purpose: is there an unallowable purpose?
  4. CFM38125Loan relationships: tax avoidance: unallowable purpose: whose purpose?
  5. CFM38130Loan relationships: tax avoidance: unallowable purpose: a main tax avoidance purpose: summary and background
  6. CFM38135Loan relationships: tax avoidance: unallowable purpose: a main tax avoidance purpose: determining purposes and main purposes
  7. CFM38140Loan relationships: tax avoidance: unallowable purpose: a main tax avoidance purpose: the meaning of tax advantage
  8. CFM38145Loan relationships: tax avoidance: unallowable purpose: purposes of activities not within the charge to Corporation Tax: rule and background
  9. CFM38150Loan relationships: tax avoidance: unallowable purpose: attributable on a just and reasonable apportionment
  10. CFM38155Loan relationships: tax avoidance: unallowable purpose: debits and exchange gains credits in relation to a loan relationship
  11. CFM38160Loan relationships: tax avoidance: unallowable purpose: burden of proof
  12. CFM38165Loan relationships: tax avoidance: unallowable purpose: interaction with other regimes
  13. CFM38167Loan relationships: tax avoidance: unallowable purpose: leading case law
  14. CFM38170Loan relationships: tax avoidance: unallowable purpose: factors relevant to assessing evidence of a main tax avoidance purpose
  15. CFM38175Loan relationships: tax avoidance: unallowable purpose: application: general
  16. CFM38180Loan relationships: tax avoidance: unallowable purpose: application: Hansard report
  17. CFM38190Loan relationships: tax avoidance: unallowable purpose: situations where the unallowable purpose rule would or would not normally apply
  18. CFM38200Loan relationships: tax avoidance: unallowable purpose: approach to enquiries