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Official guidance
Corporate Finance Manual

CFM96850 · Interest restriction: joint ventures: group ratio (blended) election

  • CFM96860 · Application of election
  • CFM96870 · Example
  • CFM96880 · Blended net group-interest expense
  • CFM96890 · Interaction with the non-consolidated investment election
  • CFM96900 · Treatment of elections in investor groups
  1. Interest restriction: joint ventures
  2. Interest restriction: joint ventures: group ratio (blended) election

CFM96850 | Interest restriction: joint ventures: group ratio (blended) election

From HM Revenue & Customs · Corporate Finance Manual

Contents5 entries

  1. CFM96860Interest restriction: joint ventures: group ratio (blended) election: application of election
  2. CFM96870Interest restriction: joint ventures: group ratio (blended) election: example
  3. CFM96880Interest restriction: joint ventures: group ratio (blended) election: blended net group-interest expense
  4. CFM96890Interest restriction: joint ventures: group ratio (blended) election: interaction with the non-consolidated investment election
  5. CFM96900Interest restriction: joint ventures: group ratio (blended) election: treatment of elections in investor groups
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