CFM30100 - Loan relationships: a brief history and a short guide
Contents
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A brief history and a short guide |
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A history of the legislation |
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How do loan relationships fit into the corporation tax rules? |
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A short guide: the meaning of ‘loan relationship’ |
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A short guide: examples of loan relationships |
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A short guide: who is taxable |
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A short guide: how are taxable amounts computed? |
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A short guide: how are taxable amounts brought into account? |
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A short guide: special rules |
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A short guide: deemed loan relationships |
