SolvedCFM41000 | Deemed loan relationships: money debts: contents
From HM Revenue & Customs · Corporate Finance Manual
Contents13 entries
- CFM41010Deemed loan relationships: overview
- CFM41020Deemed loan relationships: money debts other than discounts
- CFM41030Deemed loan relationships: money debts other than discounts: trade debts: impairment
- CFM41040Deemed loan relationships: money debts other than discounts: trade debts: restrictions on write-down
- CFM41050Deemed loan relationships: money debts other than discounts: trade debts: use of fair value accounting
- CFM41060Deemed loan relationships: trade debts: debt releases
- CFM41070Deemed loan relationships: trade debts: releases where debtor and creditor are connected
- CFM41080Deemed loan relationships: trade debts: releases between unconnected companies
- CFM41090Deemed loan relationships: money debts: related transactions for the disposal of interest rights
- CFM41100Deemed loan relationships: money debts: discounts
- CFM41110Deemed loan relationships: money debts: discounts: tax consequences within loan relationships
- CFM41120Deemed loan relationships: money debts: extended definition includes foreign exchange differences
- CFM41130Deemed loan relationships: money debts: certain foreign exchange differences are excluded