SolvedCFM98200 | Interest restriction: carry forward rules
From HM Revenue & Customs · Corporate Finance Manual
Contents8 entries
- CFM98210Interest restriction: carry forward rules: introduction
- CFM98220Interest restriction: carry forward rules: terminology
- CFM98230Interest restriction: carry forward rules: carry forward of interest disallowance
- CFM98240Interest restriction: carry forward rules: use and time-expiry of brought forward interest allowance
- CFM98245Interest restriction: carry forward rules: interest allowance and new 'topco'
- CFM98250Interest restriction: carry forward rules: excess debt cap
- CFM98255Interest restriction: carry forward rules: excess debt cap and new 'topco'
- CFM98258Interest restriction: carry forward rules: accounts prepared in a currency other than sterling