CFM42000 | Deemed loan relationships: disguised interest: contents

Contents18 entries

1. CFM42010Deemed loan relationships: disguised interest: overview
2. CFM42020Deemed loan relationships: disguised interest: repealed provisions
3. CFM42030Deemed loan relationships: disguised interest: commencement
4. CFM42040Deemed loan relationships: disguised interest: the main rules
5. CFM42050Deemed loan relationships: disguised interest: exemptions
6. CFM42060Deemed loan relationships: disguised interest: returns ‘economically equivalent to interest’
7. CFM42070Deemed loan relationships: disguised interest: credits and debits to be brought into account
8. CFM42080Deemed loan relationships: disguised interest: returns split between more than one party
9. CFM42090Deemed loan relationships: disguised interest: no double counting
10. CFM42100Deemed loan relationships: disguised interest: exchange gains and losses
11. CFM42110Deemed loan relationships: disguised interest: meaning of ‘arrangement’
12. CFM42120Deemed loan relationships: disguised interest: returns brought into account for other tax purposes
13. CFM42130Deemed loan relationships: disguised interest: tax avoidance purpose
14. CFM42140Deemed loan relationships: disguised interest: excluded shares
15. CFM42150Deemed loan relationships: disguised interest: excluded shares: basic rules
16. CFM42160Deemed loan relationships: disguised interest: excluded shares: ‘involves only’
17. CFM42170Deemed loan relationships: disguised interest: excluded shares: ‘relevant shares’
18. CFM42180Deemed loan relationships: disguised interest: excluded shares: fully paid-up shares