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CFM98630 | Interest restriction: administration: UK group company

From HM Revenue & Customs · Corporate Finance Manual

Contents12 entries

  1. CFM98635Interest restriction: administration: UK group company: relevant accounting period.
  2. CFM98640Interest restriction: administration: UK group company: disallowances for consenting companies.
  3. CFM98645Administration: UK group company: time limits for amending CT returns and interactions with other regimes
  4. CFM98650Interest restriction: administration: UK group company: disallowances for non-consenting companies
  5. CFM98654Interest restriction: administration: UK group company: disallowances where no compliant interest restriction return
  6. CFM98657Administration: UK group company: provision of information to other group companies where there is no reporting company
  7. CFM98660Interest restriction: administration: UK group company: items of income to be left out of account
  8. CFM98670Interest restriction: administration: UK group company: disallowed tax-interest amounts carried forward
  9. CFM98680Interest restriction: administration: UK group company: reactivation of disallowed tax-interest amounts carried forward
  10. CFM98690Interest restriction: administration: UK group company: identification of reactivated items of income
  11. CFM98693Interest restriction: administration: UK group company: interaction with "loss-buying" rules in CTA10/PT14
  12. CFM98700Interest restriction: administration: UK group company: set off of disallowances and reactivations