CFM42000 - Deemed loan relationships: disguised interest
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Disguised interest: overview |
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Disguised interest: repealed provisions |
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Disguised interest: commencement |
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Disguised interest: the main rules |
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Disguised interest: exemptions |
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Disguised interest: returns ‘economically equivalent to interest’ |
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Disguised interest: credits and debits to be brought into account |
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Disguised interest: returns split between more than one party |
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Disguised interest: no double counting |
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Disguised interest: exchange gains and losses |
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Disguised interest: meaning of ‘arrangement’ |
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Disguised interest: returns brought into account for other tax purposes |
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Disguised interest: tax avoidance purpose |
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Disguised interest: excluded shares: introduction |
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Disguised interest: excluded shares: basic rule |
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Disguised interest: excluded shares: ‘involves only’ |
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Disguised interest: excluded shares: ‘relevant shares’ |
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Disguised interest: excluded shares: fully paid up shares |
