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CFM44000 | Deemed loan relationships: alternative finance: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents34 entries

  1. CFM44010Deemed loan relationships: alternative finance: overview
  2. CFM44020Deemed loan relationships: alternative finance: types of arrangement
  3. CFM44030Deemed loan relationships: alternative finance: 'financial institution'
  4. CFM44035Deemed loan relationships: alternative finance: regulated electronic system facilitated arrangements and home purchase plan providers
  5. CFM44040Deemed loan relationships: alternative finance: treatment as loan relationships
  6. CFM44050Deemed loan relationships: alternative finance: purchase and resale arrangements
  7. CFM44060Deemed loan relationships: alternative finance: purchase and resale arrangements: tax treatment
  8. CFM44070Deemed loan relationships: alternative finance: diminishing shared ownership arrangements
  9. CFM44080Deemed loan relationships: alternative finance: diminishing shared ownership arrangements: tax treatment
  10. CFM44090Deemed loan relationships: alternative finance: deposit arrangements
  11. CFM44100Deemed loan relationships: alternative finance: profit share agency arrangements
  12. CFM44110Deemed loan relationships: alternative finance: example of profit share agency arrangements
  13. CFM44120Deemed loan relationships: alternative finance: investment bond arrangements
  14. CFM44130Deemed loan relationships: alternative finance: investment bond arrangements: example
  15. CFM44140Deemed loan relationships: alternative finance: investment bond arrangements: conditions
  16. CFM44150Deemed loan relationships: alternative finance: investment bond arrangements: conditions: bond assets
  17. CFM44160Deemed loan relationships: alternative finance: investment bond arrangements: conditions: payments to bond-holders
  18. CFM44170Deemed loan relationships: alternative finance: investment bond arrangements: conditions: convertible arrangements
  19. CFM44180Deemed loan relationships: alternative finance: investment bond arrangements: conditions: discounts
  20. CFM44190Deemed loan relationships: alternative finance: investment bond arrangements: conditions: exclusion of ‘profit-sharing’ arrangements
  21. CFM44200Deemed loan relationships: alternative finance: investment bond arrangements: conditions: reasonable commercial return
  22. CFM44210Deemed loan relationships: alternative finance: investment bond arrangements: conditions: accounting test
  23. CFM44220Deemed loan relationships: alternative finance: investment bond arrangements: conditions: listing on a recognised stock exchange
  24. CFM44230Deemed loan relationships: alternative finance: investment bond arrangements: tax treatment
  25. CFM44240Deemed loan relationships: alternative finance: investment bond arrangements: tax treatment of ‘bond assets’
  26. CFM44250Deemed loan relationships: alternative finance: investment bond arrangements: tax treatment of ‘bond assets’ as securities
  27. CFM44260Deemed loan relationships: alternative finance: investment bond arrangements: ‘asset-backed’ securitisation arrangements
  28. CFM44270Deemed loan relationships: alternative finance: transitional rules
  29. CFM44280Deemed loan relationships: alternative finance: other tax rules: treatment of non-residents
  30. CFM44290Deemed loan relationships: alternative finance: other tax rules: capital allowances and capital gains
  31. CFM44300Deemed loan relationships: alternative finance: other tax rules: distributions
  32. CFM44310Deemed loan relationships: alternative finance: other tax rules: deduction of tax
  33. CFM44320Deemed loan relationships: alternative finance: transfer pricing
  34. CFM44330Deemed loan relationships: alternative finance: beneficial loans for employees