SolvedCFM39500 | Loan relationships: tax avoidance: regime anti-avoidance rule
From HM Revenue & Customs · Corporate Finance Manual
Contents9 entries
- CFM39510Loan relationships: tax avoidance: regime anti-avoidance rule: Introduction
- CFM39520Loan relationships: tax avoidance: regime anti-avoidance rule: relevant avoidance arrangements
- CFM39530Loan relationships: tax avoidance: regime anti-avoidance rule: loan-related and derivative-related tax advantages
- CFM39540Loan relationships: tax avoidance: regime anti-avoidance rule: excluded arrangements
- CFM39550Loan relationships: tax avoidance: regime anti-avoidance rule: principles underlying the regime
- CFM39560Loan relationships: tax avoidance: regime anti-avoidance rule: counteraction
- CFM39570Loan relationships: tax avoidance: regime anti-avoidance rule: interaction with other anti-avoidance rules
- CFM39580Loan relationships: tax avoidance: regime anti-avoidance rule: examples
- CFM39590Loan relationships: tax avoidance: regime anti-avoidance rule: consequential repeals