SolvedCFM97700 | Interest restriction: property and REITs
From HM Revenue & Customs · Corporate Finance Manual
Contents9 entries
- CFM97710Interest restriction: property and REITs: overview
- CFM97715Interest restriction: property and REITs: loan relationships amounts of the property rental business
- CFM97720Interest restriction: property and REITs: allocation of disallowances
- CFM97730Interest restriction: property and REITs: limit on disallowance allocated to property rental business
- CFM97740Interest restriction: property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense
- CFM97745Interest restriction: property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense: example
- CFM97746Interest restriction: property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense: further example
- CFM97750Interest restriction: property and REITs: REITs and the interest restriction return
- CFM97760Interest restriction: property and REITs: corporate non-resident landlords