INTM267770 | The attribution of capital to foreign banking permanent establishments in the UK: the approach in determining an adjustment to funding costs - STEP 4: determining the loan capital: contents
From HM Revenue & Customs · International Manual
Contents6 entries
- INTM267771The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - Step 4: Determining the loan capital: Overview
- INTM267772The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 4: Determining the loan capital: Tax-efficient mix of capital
- INTM267773The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 4: Determining the loan capital: Innovative or hybrid Tier 1 capital
- INTM267774The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 4: Determining the loan capital: Tier 2 subordinated debt
- INTM267775The attribution of capital to foreign banking permanent establishments in the UK: the approach in determining an adjustment to funding costs - STEP 4: determining the loan capital: exceptional circumstances - no tax-deductibles in the home territory
- INTM267776The attribution of capital to foreign banking permanent establishments in the UK: the approach in determining an adjustment to funding costs - STEP 4: determining the loan capital: additional Tier 1 capital