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Contents

Official guidance
Corporate Finance Manual

CFM93000 · Debt cap: interaction with other rules

  • CFM93010 · Deduction of tax
  • CFM93020 · Late payment of interest - transitional provision
  • CFM93030 · Transfer pricing
  • CFM93040 · Tax arbitrage
  • CFM93045 · Debt cap:interaction with other rules:Hybrid Mismatch
  • CFM93050 · Controlled foreign companies: accounting periods beginning before 1 January 2013
  • CFM93055 · Controlled foreign companies - CFC accounting periods beginning on or after 1 January 2013
  • CFM93060 · Corporate Interest Restriction: Periods of account straddling 1 April 2017
  1. Debt cap: contents
  2. Debt cap: interaction with other rules: Contents

CFM93000 | Debt cap: interaction with other rules: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents8 entries

  1. CFM93010Debt cap: interaction with other rules: deduction of tax
  2. CFM93020Debt cap: interaction with other rules: late payment of interest - transitional provision
  3. CFM93030Debt cap: interaction with other rules: transfer pricing
  4. CFM93040Debt cap: interaction with other rules: tax arbitrage
  5. CFM93045Debt cap:interaction with other rules:Hybrid Mismatch
  6. CFM93050Debt cap: interaction with other rules: controlled foreign companies: accounting periods beginning before 1 January 2013
  7. CFM93055Debt cap: interaction with other rules: controlled foreign companies - CFC accounting periods beginning on or after 1 January 2013
  8. CFM93060Debt cap: interaction with other rules: Corporate Interest Restriction: Periods of account straddling 1 April 2017
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