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Contents

Official guidance
Corporate Finance Manual

CFM40000 · Deemed loan relationships

  • CFM40100 · Loan relationships: deemed loan relationships: overview and summary
  • CFM41000 · Money debts
  • CFM42000 · Disguised interest
  • CFM43000 · Holdings in investment funds
  • CFM44000 · Alternative finance
  • CFM45000 · Shares with guaranteed returns (‘shares as debt’)
  • CFM45400 · Returns from partnerships
  • CFM45500 · Shares accounted for as liabilities
  • CFM46000 · Manufactured interest and repos
  • CFM47000 · Investment life insurance contacts
  1. Corporate Finance Manual
  2. Deemed loan relationships: Contents

CFM40000 | Deemed loan relationships: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents10 entries

  1. CFM40100Loan relationships: deemed loan relationships: overview and summary: contents
  2. CFM41000Deemed loan relationships: money debts: contents
  3. CFM42000Deemed loan relationships: disguised interest: contents
  4. CFM43000Deemed loan relationships: holdings in investment funds: contents
  5. CFM44000Deemed loan relationships: alternative finance: Contents
  6. CFM45000Deemed loan relationships: shares with guaranteed returns (‘shares as debt’): contents
  7. CFM45400Deemed loan relationships: returns from partnerships: contents
  8. CFM45500Deemed loan relationships: shares accounted for as liabilities: contents
  9. CFM46000Deemed loan relationships: manufactured interest and repos: contents
  10. CFM47000Deemed loan relationships: investment life insurance contacts: contents
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