SolvedINTM503000 | Intra-group funding: group finance companies and the treasury function: 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 As such you may need to consider the draft guidance at INTM414000 from 1 January 2026.
Contents8 entries
- INTM503010Intra-group funding: group finance companies and the treasury function: Introduction
- INTM503020Intra-group funding: group finance companies and the treasury function: Types of company
- INTM503030Intra-group funding: group finance companies and the treasury function: Centralising the finance function - commercial considerations
- INTM503040Intra-group funding: group finance companies and the treasury function: Centralising the finance function: tax considerations
- INTM503050Intra-group funding: group finance companies and the treasury function: Risk assessment
- INTM503060Intra-group funding: group finance companies and the treasury function: Thin capitalisation risk assessment
- INTM503070Intra-group funding: group finance companies and the treasury function: Functional analysis
- INTM503080Intra-group funding: group finance companies and the treasury function: Applying a transfer pricing method