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Official guidance
Corporate Finance Manual

CFM96720 · Interest restriction: joint ventures: treatment when no elections apply

  • CFM96730 · Group ratio and group interest
  • CFM96740 · Example 1: opaque JV
  • CFM96750 · Example 2: transparent JV
  1. Interest restriction: joint ventures
  2. Interest restriction: joint ventures: treatment when no elections apply

CFM96720 | Interest restriction: joint ventures: treatment when no elections apply

From HM Revenue & Customs · Corporate Finance Manual

Contents3 entries

  1. CFM96730Interest restriction: joint ventures: treatment when no elections apply: group ratio and group interest
  2. CFM96740Interest restriction: joint ventures: treatment when no elections apply: example 1: opaque JV
  3. CFM96750Interest restriction: joint ventures: treatment when no elections apply: example 2: transparent JV
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