SolvedCFM45500 | Deemed loan relationships: shares accounted for as liabilities: contents
From HM Revenue & Customs · Corporate Finance Manual
Contents7 entries
- CFM45510Deemed loan relationships: shares accounted for as liabilities: introduction
- CFM45520Deemed loan relationships: shares accounted for as liabilities: commencement
- CFM45530Deemed loan relationships: shares accounted for as liabilities: the legislation
- CFM45540Deemed loan relationships: shares accounted for as liabilities: returns ‘economically equivalent to interest’
- CFM45550Deemed loan relationships: shares accounted for as liabilities: excepted shares
- CFM45560Deemed loan relationships: shares accounted for as liabilities: unallowable purposes
- CFM45570Deemed loan relationships: shares accounted for as liabilities: entering into and falling out of the rules