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CFM46000 | Deemed loan relationships: manufactured interest and repos: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents42 entries

  1. CFM46010Deemed loan relationships: manufactured interest and repos: overview
  2. CFM46050Deemed loan relationships: manufactured interest
  3. CFM46060Deemed loan relationships: manufactured interest: DCC Holdings
  4. CFM46070Deemed loan relationships: manufactured interest: DCC Holdings: FA 2009 changes
  5. CFM46100Deemed loan relationships: repos: what is a repo?
  6. CFM46110Deemed loan relationships: repos: general collateral repos
  7. CFM46120Deemed loan relationships: repos: general collateral repos: examples
  8. CFM46130Deemed loan relationships: repos: special collateral repos and reverse repos
  9. CFM46200Deemed loan relationships: repos: tax rules: main features
  10. CFM46210Deemed loan relationships: repos: tax rules: definitions
  11. CFM46220Deemed loan relationships: repos: tax rules: creditor repos and creditor-quasi-repos
  12. CFM46230Deemed loan relationships: repos: tax rules: creditor repos
  13. CFM46240Deemed loan relationships: repos: tax rules: creditor quasi-repos
  14. CFM46250Deemed loan relationships: repos: tax rules: creditor quasi-repos: examples
  15. CFM46260Deemed loan relationships: repos: tax rules: creditor quasi-repos: first tax consequence
  16. CFM46270Deemed loan relationships: repos: tax rules: creditor quasi-repos: second tax consequence
  17. CFM46280Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: ‘quasi-interest’ avoidance schemes
  18. CFM46290Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples
  19. CFM46300Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: no income
  20. CFM46310Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: gross-paying
  21. CFM46320Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: net-paying
  22. CFM46330Deemed loan relationships: repos: tax rules: creditor and creditor quasi-repos: further examples: creditor quasi-repo
  23. CFM46340Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos
  24. CFM46350Deemed loan relationships: repos: tax rules: debtor repos
  25. CFM46360Deemed loan relationships: repos: tax rules: debtor quasi-repo
  26. CFM46370Deemed loan relationships: repos: tax rules: debtor quasi-repos: examples
  27. CFM46380Deemed loan relationships: repos: tax rules: debtor quasi-repo: first tax consequence
  28. CFM46390Deemed loan relationships: repos: tax rules: debtor quasi-repo: first tax consequence: exception
  29. CFM46400Deemed loan relationships: repos: tax rules: debtor quasi-repo: first tax consequence: ‘relevant arrangements’
  30. CFM46410Deemed loan relationships: repos: tax rules: debtor repos and debtor quasi-repos: second tax consequence
  31. CFM46420Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples
  32. CFM46430Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: no income
  33. CFM46440Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: gross-paying
  34. CFM46450Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: net-paying
  35. CFM46460Deemed loan relationships: repos: tax rules: debtor and debtor quasi-repos: further examples: debtor quasi-repo
  36. CFM46470Deemed loan relationships: repos: tax rules: creditor and debtor repos: capital gains consequences
  37. CFM46480Deemed loan relationships: repos: tax rules: regulation-making powers
  38. CFM46490Deemed loan relationships: repos: tax rules: regulations: substitution or redemption of securities
  39. CFM46500Deemed loan relationships: repos: tax rules: back to back repos
  40. CFM46510Deemed loan relationships: repos: tax rules: interaction with other tax rules
  41. CFM46520Deemed loan relationships: repos: tax rules: other types of repo
  42. CFM46530Deemed loan relationships: repos: tax rules: deduction of tax