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INTM502000 | Interest imputation: dealing with "equity function" arguments: contents

From HM Revenue & Customs · International Manual

The rules covered by this guidance page were subject to reform in Finance Bill 2025- 26. As such you may need to consider the draft guidance at INTM414000 from 1 January 2026.

Contents6 entries

  1. INTM502010Interest imputation: dealing with ‘equity function’ arguments: Introduction
  2. INTM502020Interest imputation: dealing with ‘equity function’ arguments: HMRC response
  3. INTM502030Interest imputation: dealing with ‘equity function’ arguments: Preparatory work
  4. INTM502040Interest imputation: dealing with ‘equity function’ arguments: Working a case
  5. INTM502050Issues affecting equity function cases
  6. INTM502060Interest imputation: dealing with ‘equity function’ arguments: referrals to Business, Assets & International