CFM96720 | Interest restriction: joint ventures: treatment when no elections apply
From HM Revenue & Customs · Corporate Finance Manual
Contents3 entries
- CFM96730Interest restriction: joint ventures: treatment when no elections apply: group ratio and group interest
- CFM96740Interest restriction: joint ventures: treatment when no elections apply: example 1: opaque JV
- CFM96750Interest restriction: joint ventures: treatment when no elections apply: example 2: transparent JV