CFM95400 | Interest restriction: groups, periods and financial statements: the period of account
From HM Revenue & Customs · Corporate Finance Manual
Contents4 entries
- CFM95410Interest restriction: groups, periods and financial statements: the period of account: overview
- CFM95420Interest restriction: groups, periods and financial statements: the period of account: accounts-free periods
- CFM95430Interest restriction: groups, periods and financial statements: the period of account: election to alter the default period of account
- CFM95435Interest restriction: groups, periods and financial statements: period of account: change in the ultimate parent