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CFM72000 | Other tax rules on corporate finance: securitisation: contents

From HM Revenue & Customs · Corporate Finance Manual

Background

Contents65 entries

  1. CFM72010Other tax rules on corporate finance: securitisation: background
  2. CFM72020Other tax rules on corporate finance: securitisation: background: basic terminology
  3. CFM72030Other tax rules on corporate finance: securitisation: background: true sale/asset-backed securitisation
  4. CFM72040Other tax rules on corporate finance: securitisation: background: true sale/asset-backed securitisation: example
  5. CFM72050Other tax rules on corporate finance: securitisation: background: master trust securitisation
  6. CFM72060Other tax rules on corporate finance: securitisation: background: master trust securitisation: example
  7. CFM72070Other tax rules on corporate finance: securitisation: background: whole business and other types of securitisation
  8. CFM72080Other tax rules on corporate finance: securitisation: background: synthetic securitisation: example
  9. CFM72090Other tax rules on corporate finance: securitisation: background: SPVs and other common features
  10. CFM72100Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005
  11. CFM72110Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: general points
  12. CFM72120Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: bad and doubtful debts
  13. CFM72130Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: offshore SPVs
  14. CFM72140Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: example
  15. CFM72200Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: overview of the new rules
  16. CFM72210Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime
  17. CFM72220Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: definitions
  18. CFM72230Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: the note-issuing company
  19. CFM72240Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: other types of securitisation company
  20. CFM72250Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: application of former UK GAAP
  21. CFM72260Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: continuation after 2008
  22. CFM72270Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: continuation after 2008: transitional rules
  23. CFM72300Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the permanent regime
  24. CFM72310Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: ‘alternative finance’ arrangements
  25. CFM72320Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations
  26. CFM72330Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: commencement
  27. CFM72340Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: interpretation
  28. CFM72350Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: interpretation: ‘financial assets’
  29. CFM72360Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: scope
  30. CFM72370Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: meaning of a ‘securitisation company’
  31. CFM72380Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the note-issuing company
  32. CFM72390Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the note-issuing company: ‘independent persons’
  33. CFM72400Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the note-issuing company: incidental activities
  34. CFM72410Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the asset-holding company
  35. CFM72420Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the asset-holding company: partnerships
  36. CFM72430Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the asset-holding company: subordinated debt
  37. CFM72440Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: intermediate borrowing companies
  38. CFM72450Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: warehouse companies
  39. CFM72460Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: warehouse companies: abortive warehouse arrangements
  40. CFM72470Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: commercial paper funded companies
  41. CFM72480Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: ‘retained profit’
  42. CFM72490Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: ‘retained profit’: dividends received
  43. CFM72500Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: conditions to be met by securitisation companies
  44. CFM72510Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the payments condition: introduction
  45. CFM72520Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the payments condition: the formula
  46. CFM72530Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the payments condition: examples of ‘RA’
  47. CFM72540Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the payments condition: meaning of payment
  48. CFM72550Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the payments condition: failure to make a payment
  49. CFM72560Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the payments condition: other points
  50. CFM72570Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the unallowable purposes rule
  51. CFM72580Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: ‘RP’ and ‘DS’
  52. CFM72590Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: ‘D’
  53. CFM72600Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the ‘specified amount’
  54. CFM72610Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: applies instead of the normal CT rules
  55. CFM72620Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: modifications to commencement and cessation rules
  56. CFM72630Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules
  57. CFM72640Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: group relief
  58. CFM72650Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: capital assets
  59. CFM72660Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to certain tax rules: loan relationships
  60. CFM72670Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to certain tax rules: derivative contracts
  61. CFM72675Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2018: the regulations: modifications to certain tax rules: recovery of unpaid corporation tax
  62. CFM72680Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: other points
  63. CFM72690Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: credit card securitisations
  64. CFM72700Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: modifications to other tax rules: taxation of the investor
  65. CFM72710Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: other types of securitisation company