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INTM520000 | Thin capitalisation: practical guidance: creating agreements between HMRC and the group - contents

From HM Revenue & Customs · International Manual

Contents15 entries

  1. INTM520010Thin capitalisation: practical guidance: creating agreements between HMRC and the group: introduction to the main features of the agreement
  2. INTM520020Thin capitalisation: practical guidance: creating agreements between HMRC and the group: maximum amount of debt
  3. INTM520030Thin capitalisation: practical guidance: creating agreements between HMRC and the group: interest rate
  4. INTM520040Thin capitalisation: practical guidance: creating agreements between HMRC and the group: length of the agreement
  5. INTM520050Thin capitalisation: practical guidance: creating agreements between HMRC and the group: covenant conditions
  6. INTM520060Thin capitalisation: practical guidance: creating agreements between HMRC and the group: consequences of a covenant breach
  7. INTM520070Thin capitalisation: practical guidance: creating agreements between HMRC and the group: covenant breaches and unforeseen circumstances
  8. INTM520080Thin capitalisation: practical guidance: creating agreements between HMRC and the group: monitoring conditions
  9. INTM520085Thin capitalisation: practical guidance: creating agreements between HMRC and the group: statement of practice 01/12
  10. INTM520090Thin capitalisation: practical guidance: creating agreements between HMRC and the group: example of an agreement - the model ATCA
  11. INTM520100Thin capitalisation: practical guidance: creating agreements between HMRC and the group: Example of an agreement: model ATCA - appendix 1 - interest cover ratio
  12. INTM520110Thin capitalisation: practical guidance: creating agreements between HMRC and the group: example of an agreement: model ATCA - appendix 2 - gearing ratio
  13. INTM520120Thin capitalisation: practical guidance: creating agreements between HMRC and the group: example of an agreement: model ATCA - appendix 3 - short accounting period
  14. INTM520130Thin capitalisation: practical guidance: creating agreements between HMRC and the group: example of an agreement: model ACTA - commentary on the agreement
  15. INTM520140Thin capitalisation: practical guidance: creating agreements between HMRC and the group: making a recommendation to the Double Taxation Treaty team on pre-ATCA cases