| CFM44010 |
Alternative finance: overview |
| CFM44020 |
Alternative finance: types of arrangement |
| CFM44030 |
Alternative finance: ‘financial institution’ |
| CFM44040 |
Alternative finance: treatment as loan relationships |
| CFM44050 |
Alternative finance: purchase and resale arrangements: conditions |
| CFM44060 |
Alternative finance: purchase and resale arrangements: tax treatment |
| CFM44070 |
Alternative finance: diminishing shared ownership arrangements |
| CFM44080 |
Alternative finance: diminishing shared ownership arrangements: tax treatment |
| CFM44090 |
Alternative finance: deposit arrangements |
| CFM44100 |
Alternative finance: profit share agency arrangements |
| CFM44110 |
Alternative finance: profit share agency arrangements: example |
| CFM44120 |
Alternative finance: investment bond arrangements |
| CFM44130 |
Alternative finance: investment bond arrangements: example |
| CFM44140 |
Alternative finance: investment bond arrangements: conditions |
| CFM44150 |
Alternative finance: investment bond arrangements: conditions: bond assets |
| CFM44160 |
Alternative finance: investment bond arrangements: conditions: payments to bond-holders |
| CFM44170 |
Alternative finance: investment bond arrangements: conditions: convertible arrangements |
| CFM44180 |
Alternative finance: investment bond arrangements: conditions: discounts |
| CFM44190 |
Alternative finance: investment bond arrangements: conditions: exclusion of ‘profit-sharing’ arrangements |
| CFM44200 |
Alternative finance: investment bond arrangements: conditions: reasonable commercial return |
| CFM44210 |
Alternative finance: investment bond arrangements: conditions: accounting test |
| CFM44220 |
Alternative finance: investment bond arrangements: conditions: listing on a recognised stock exchange |
| CFM44230 |
Alternative finance: investment bond arrangements: tax treatment |
| CFM44240 |
Alternative finance: investment bond arrangements: tax treatment of ‘bond assets’ |
| CFM44250 |
Alternative finance: investment bond arrangements: tax treatment of ‘bond assets’ as securities |
| CFM44260 |
Alternative finance: investment bond arrangements: tax treatment: ‘asset-backed’ securitisation arrangements |
| CFM44270 |
Alternative finance: transitional rules |
| CFM44280 |
Alternative finance: other tax rules: treatment of non-residents |
| CFM44290 |
Alternative finance: other tax rules: capital allowances and capital gains |
| CFM44300 |
Loan relationships: alternative finance: other tax rules: distributions |
| CFM44310 |
Alternative finance: other tax rules: deduction of tax |
| CFM44320 |
Alternative finance: other tax rules: transfer pricing |
| CFM44330 |
Alternative finance: other tax rules: beneficial loans to employees |
