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Official guidance
Corporate Finance Manual

CFM95700 · Interest restriction: tax-EBITDA

  • CFM95710 · Overview
  • CFM95720 · Adjusted Corporation Tax Earnings
  • CFM95723 · CFM95723: Interest restriction: tax-EBITDA: possible impact of CIR on calculation of group or consortium relief
  • CFM95730 · Disregarded periods
  • CFM95735 · Qualifying tax reliefs
  • CFM95740 · Film Tax Relief
  • CFM95750 · Television Tax Relief
  • CFM95760 · Video Games Tax Relief
  • CFM95770 · Theatre Tax Relief
  • CFM95780 · Orchestra Tax Relief
  • CFM95790 · Museums and Galleries Exhibition Tax Relief
  • CFM95800 · Patent box
  • CFM95805 · Intangibles
  • CFM95810 · R&D Tax Relief
  • CFM95840 · Charitable Donations Relief
  • CFM95820 · R&D Expenditure Credits
  • CFM95830 · Land Remediation Relief
  • CFM95850 · Double Taxation Relief
  1. Interest restriction
  2. Interest restriction: tax-EBITDA

CFM95700 | Interest restriction: tax-EBITDA

From HM Revenue & Customs · Corporate Finance Manual

Contents18 entries

  1. CFM95710Interest restriction: tax-EBITDA: overview
  2. CFM95720Interest restriction: tax-EBITDA: Adjusted Corporation Tax Earnings
  3. CFM95723CFM95723: Interest restriction: tax-EBITDA: possible impact of CIR on calculation of group or consortium relief
  4. CFM95730Interest restriction: tax-EBITDA: disregarded periods
  5. CFM95735Interest restriction: tax-EBITDA: qualifying tax reliefs
  6. CFM95740Interest restriction: tax-EBITDA: Film Tax Relief
  7. CFM95750Interest restriction: tax-EBITDA: Television Tax Relief
  8. CFM95760Interest restriction: tax-EBITDA: Video Games Tax Relief
  9. CFM95770Interest restriction: tax-EBITDA: Theatre Tax Relief
  10. CFM95780Interest restriction: tax-EBITDA: Orchestra Tax Relief
  11. CFM95790Interest restriction: tax-EBITDA: Museums and Galleries Exhibition Tax Relief
  12. CFM95800Interest restriction: tax-EBITDA: Patent box
  13. CFM95805Interest restriction: Tax-EBITDA: Intangibles
  14. CFM95810Interest restriction: tax-EBITDA: R&D Tax Relief
  15. CFM95840Interest restriction: tax-EBITDA: Charitable Donations Relief
  16. CFM95820Interest restriction: tax-EBITDA: R&D Expenditure Credits
  17. CFM95830Interest restriction: tax-EBITDA: Land Remediation Relief
  18. CFM95850Interest restriction: tax-EBITDA: Double Taxation Relief
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