CFM96010 | Interest restriction: group-interest: qualifying net group-interest expense (QNGIE)
From HM Revenue & Customs · Corporate Finance Manual
Contents4 entries
- CFM96020Interest restriction: group-interest: qualifying net group-interest expense: overview
- CFM96030Interest restriction: group-interest: QNGIE: related party debt
- CFM96040Interest restriction: group-interest: QNGIE: results dependent securities
- CFM96050Interest restriction: group-interest: QNGIE: equity notes