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CFM81100 | Old rules: loan relationships: connection and bad debts: contents

From HM Revenue & Customs · Corporate Finance Manual

This guidance applies to periods of account beginning before 1 January 2005

Contents17 entries

  1. CFM81110Old rules: loan relationships: connection and bad debts: overview
  2. CFM81120Old rules: loan relationships: connection and bad debts: basic rules
  3. CFM81130Old rules: loan relationships: connection and bad debts: basic rules: example
  4. CFM81140Old rules: loan relationships: connection and bad debts: consortia
  5. CFM81150Old rules: loan relationships: connection and bad debts: disposal of debt
  6. CFM81160Old rules: loan relationships: connection and bad debts: cessation of connection
  7. CFM81170Old rules: loan relationships: connection and bad debts: exceptions to rules
  8. CFM81180Old rules: loan relationships: connection and bad debts: becoming connected
  9. CFM81190Old rules: loan relationships: connection and bad debts: becoming connected: Para 6B
  10. CFM81200Old rules: loan relationships: connection and bad debts: acquiring bad debts
  11. CFM81210Old rules: loan relationships: connection and bad debts: acquiring bad debts: relief for acquired debt
  12. CFM81220Old rules: loan relationships: connection and bad debts: acquiring bad debts: relief for acquired debt: examples
  13. CFM81230Old rules: loan relationships: connection and bad debts: acquiring bad debts: no relief for acquired debt: examples
  14. CFM81240Old rules: loan relationships: connection and bad debts: creditor in debt/equity swap
  15. CFM81250Old rules: loan relationships: connection and bad debts: insolvent creditor
  16. CFM81260Old rules: loan relationships: connection and bad debts - special cases: effect on debtor where creditor insolvent
  17. CFM81270Old rules: loan relationships: connection and bad debts: insolvent debtor