SolvedCFM95200 | Interest restriction: core rules
From HM Revenue & Customs · Corporate Finance Manual
Contents8 entries
- CFM95210Summary of the rules - the company and the group
- CFM95220Interest capacity, allowances and disallowances
- CFM95230The fixed ratio method
- CFM95240The group ratio method
- CFM95250Carry forward and reactivations
- CFM95260Special rules
- CFM95270Transitional Rules
- CFM95280Administration