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Contents

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: tax-EBITDA
  2. Interest restriction: tax-EBITDA: qualifying tax reliefs

CFM95735 | Interest restriction: tax-EBITDA: qualifying tax reliefs

From HM Revenue & Customs · Corporate Finance Manual

TIOPA10/S407(1)(h), TIOPA10/S407(3)

The effect of certain qualifying tax reliefs are also excluded from adjusted corporation tax earnings to ensure that the Corporate Interest Restriction does not diminish the effect of those regimes.

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