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CFM96200 | Interest restriction: related parties

From HM Revenue & Customs · Corporate Finance Manual

Contents16 entries

  1. CFM96210Interest restriction: related parties: overview
  2. CFM96220Interest restriction: related parties: general rule
  3. CFM96230Interest restriction: related parties: meaning of 25% investment
  4. CFM96240Interest restriction: related parties: 25% investment - attribution of rights and interests: connected persons
  5. CFM96250Interest restriction: related parties: 25% investment - attribution of rights and interests: persons acting together
  6. CFM96260Interest restriction: related parties: 25% investment - attribution of rights and interests: qualifying arrangement
  7. CFM96270Interest restriction: related parties: liabilities guaranteed by a related party
  8. CFM96271Interest restriction: related parties: financial assistance
  9. CFM96275Interest restriction: related parties: liabilities where a related party indirectly stands as a creditor
  10. CFM96280Interest restriction: related parties: holdings of debt and equity in the same proportions
  11. CFM96290Interest restriction: related parties: where unrelated parties hold at least 50% of the same debt
  12. CFM96300Interest restriction: related parties: where unrelated parties hold at least 50% of debt with the same rights: examples
  13. CFM96310Interest restriction: related parties: debt restructuring
  14. CFM96320Interest restriction: related parties: ordinary independent financing arrangements by banks and others
  15. CFM96330Interest restriction: related parties: loans made by relevant public bodies
  16. CFM96340Interest restriction: related parties: finance leases granted before 1 April 2017