CFM45000 - Deemed loan relationships: shares with guaranteed returns (‘shares as debt’)
Contents
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Shares with guaranteed returns: introduction |
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Shares with guaranteed returns: examples of avoidance schemes |
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Shares with guaranteed returns: outline of legislation |
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Shares with guaranteed returns: main sections of legislation |
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Shares with guaranteed returns: outstanding third party obligations |
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Shares with guaranteed returns: outstanding third party obligations: debits and credits |
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Shares with guaranteed returns: outstanding third party obligations: meaning of outstanding third party obligations |
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Shares with guaranteed returns: outstanding third party obligations: meaning of interest-like investment |
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Shares with guaranteed returns: outstanding third party obligations: comparison with commercial rate of interest |
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Shares with guaranteed returns: outstanding third party obligations: repos and stock loans |
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Shares with guaranteed returns: non-qualifying shares |
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Shares with guaranteed returns: non-qualifying shares: debits and credits |
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Shares with guaranteed returns: non-qualifying shares: meaning of non-qualifying shares |
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Shares with guaranteed returns: non-qualifying shares: repos and stock loans |
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Shares with guaranteed returns: non-qualifying shares: the increasing value condition |
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Shares with guaranteed returns: non-qualifying shares: definition of income producing assets |
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Shares with guaranteed returns: non-qualifying shares: the income producing assets test |
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Shares with guaranteed returns: non-qualifying shares: the income producing assets test: groups |
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Shares with guaranteed returns: non-qualifying shares: application of the increasing value condition |
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Shares with guaranteed returns: non-qualifying shares: the redemption return condition |
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Shares with guaranteed returns: non-qualifying shares: the redemption return condition: meaning of excepted shares |
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Shares with guaranteed returns: non-qualifying shares: the redemption return condition: meaning of qualifying publicly issued shares |
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Shares with guaranteed returns: non-qualifying shares: the redemption return condition: mirroring a public issue of shares |
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Shares with guaranteed returns: non-qualifying shares: the redemption return condition: unallowable purposes test |
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Shares with guaranteed returns: non-qualifying shares: the associated transactions condition |
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Shares with guaranteed returns: non-qualifying shares: the associated transactions condition: meaning of associated transaction |
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Shares with guaranteed returns: beginning or ceasing to be within the rules |
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Shares with guaranteed returns: shares changing ownership in a group |
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Shares with guaranteed returns: 16 March 2005 transitional rules |
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Shares with guaranteed returns: schemes unwound by 31 December 2005 |
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Shares with guaranteed returns: meaning of commercial rate of interest |
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Shares with guaranteed returns: meaning of commercial rate of interest: simple commercial rate |
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Shares with guaranteed returns: interaction with arbitrage rules and capital gains |
