CFM5200 - Taxing loan relationships: taxable amounts: contents
Contents
The FA 1996 legislation sets out the accounting methods that are acceptable for tax purposes ( CFM5100+). The legislation is also specific about the sums, termed credits and debits, that are to be brought into account for tax purposes.
| CFM5201 | Taxable amounts: credits and debits |
| CFM5201a | Taxable amounts: “taken together” |
| CFM5202 | Taxable amounts: profits, gains and losses |
| CFM5203 | Taxable amounts: periods after 1 January 2005 |
| CFM5203a | Taxable amounts: S85A (1) example |
| CFM5204 | Taxable amounts: change of accounting method |
| CFM5204a | Taxable amounts: amounts not fully recognised for accounting purposes |
| CFM5205 | Taxable amounts: exceptions |
| CFM5206 | Taxable amounts: amounts in equity |
| CFM5207 | Taxable amounts: releases of debt |
| CFM5207a | Taxable amounts: debt release example |
| CFM5207b | Taxable amounts: statutory insolvency arrangements |
| CFM5207c | Taxable amounts: write-off of government investment |
| CFM5208 | Taxable amounts: debt/equity swaps |
| CFM5209 | Taxable amounts: tainted HTM assets |
| CFM5209a | Taxable amounts: distributions |
| CFM5210 | Taxable amounts: expenses |
| CFM5215 | Taxable amounts: interest |
| CFM5215a | Taxable amounts: meaning of interest |
| CFM5216 | Taxable amounts: interest – specific inclusions |
| CFM5216a | Taxable amounts: imputed interest |
| CFM5220 | Taxable amounts: discounts and premiums |
| CFM5221 | Taxable amounts: amounts recognised after disposal |
| CFM5221a | Taxable amounts: amounts recognised after disposal - example |
| CFM5230 | Taxable amounts: capitalised amounts |
| CFM5230a | Taxable amounts: fixed capital assets |
| CFM5230b | Taxable amounts: expenses of share purchase |
