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CFM92600 | Anti-avoidance rules - contents

From HM Revenue & Customs · Corporate Finance Manual

Contents35 entries

  1. CFM92610Debt cap: anti-avoidance rules: introduction
  2. CFM92615Debt cap: anti-avoidance rules: general: definition of a scheme
  3. CFM92620Debt cap: anti-avoidance rules: general: scheme as part of a wider scheme
  4. CFM92625Debt cap: anti-avoidance rules: general: schemes in place before commencement date
  5. CFM92630Debt cap: anti-avoidance rules: general: main purpose test
  6. CFM92635Debt cap: anti-avoidance rules: general: UK company is not party to particular transactions
  7. CFM92640Debt cap: anti-avoidance rules: general: when the purpose test is applied
  8. CFM92645Debt cap: anti-avoidance rules: general: change in purpose and whether there is a new scheme to consider
  9. CFM92650Debt cap: anti-avoidance rules: general: excluded schemes
  10. CFM92655Debt cap: anti-avoidance rules: general: requests for clearances
  11. CFM92660Debt cap: anti-avoidance rules: gateway: conditions for anti-avoidance rules to apply
  12. CFM92665Debt cap: anti-avoidance rules: gateway: effect of anti-avoidance rules applying
  13. CFM92670Debt cap: anti-avoidance rules: gateway: excluded schemes
  14. CFM92675Debt cap: anti-avoidance rules: gateway: examples of particular avoidance
  15. CFM92680Debt cap: anti-avoidance rules: gateway: non-abusive schemes
  16. CFM92685Debt cap: anti-avoidance rules: financial services exclusion and anti-avoidance rules
  17. CFM92690Debt cap: anti-avoidance rules: main rules: scope for avoidance
  18. CMF92658Debt cap: anti-avoidance rules:schemes preventing the debt cap applying to a large group
  19. CFM92695Debt cap: anti-avoidance rules: main rules: conditions for anti-avoidance rules to apply
  20. CFM92700Debt cap: anti-avoidance rules: main rules: meaning of ‘relevant net deduction’
  21. CFM92705Debt cap: anti-avoidance rules: main rules: comparing net relevant deductions: examples
  22. CFM92710Debt cap: anti-avoidance rules: main rules: Condition B - sum of profits of UK companies
  23. CFM92715Debt cap: anti-avoidance rules: main rules: Condition B - losses of UK companies
  24. CFM92720Debt cap: anti-avoidance rules: main rules: effect of anti-avoidance rules applying
  25. CFM92725Debt cap: anti-avoidance rules: main rules: calculating the counterfactual
  26. CFM92730Debt cap: anti-avoidance rules: main rules: calculating the counter factual: examples
  27. CFM92735Debt cap: anti-avoidance rules: main rules: excluded schemes: general
  28. CFM92738Debt Cap: anti-avoidance rules: main rules: excluded schemes: de minimis amount
  29. CFM92740Debt cap: anti-avoidance rules: main rules: particular avoidance: examples
  30. CFM92745Debt cap: anti-avoidance rules: main rules: non-abusive schemes: examples
  31. CFM92750Debt cap: anti-avoidance rules: EEA financing income: conditions for anti-avoidance rules to apply
  32. CFM92755Debt cap: anti-avoidance rules: EEA financing income: effect of anti-avoidance rules applying
  33. CFM92760Debt cap: anti-avoidance rules: EEA financing income: excluded schemes
  34. CFM92765Debt cap: anti-avoidance rules: EEA financing income: particular avoidance: examples
  35. CFM92770Debt cap: anti-avoidance rules: EEA financing income: non-abusive schemes: examples