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CFM91000 | Debt cap: calculating the disallowance of financing expense amounts: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents12 entries

  1. CFM91010Debt cap: calculating the disallowance of financing expense amounts: introduction
  2. CFM91020Debt cap: calculating the disallowance of financing expense amounts: the tested expense amount
  3. CFM91030Debt cap: calculating the disallowance of financing expense amounts: financing expense amounts of a relevant group company
  4. CFM91040Debt cap: calculating the disallowance of financing expense amounts: loan relationships debits
  5. CFM91050Debt cap: calculating the disallowance of financing expense amounts: related transactions
  6. CFM91060Debt cap: calculating the disallowance of financing expense amounts: derivatives
  7. CFM91070Debt cap: calculating the disallowance of financing expense amounts: embedded derivatives
  8. CFM91080Debt cap: calculating the disallowance of financing expense amounts: de minimis amount
  9. CFM91085Debt cap: calculating the disallowance of financing expense amounts: election under section 331ZA
  10. CFM91090Debt cap: calculating the disallowance of financing expense amounts: different accounting reference dates
  11. CFM91100Debt cap: calculating the disallowance of financing expense amounts: relevant group companies joining or leaving groups
  12. CFM91110Debt cap: calculating the disallowance of financing expense amounts: calculation of disallowance