CFM5550 - Taxing loan relationships: impairment - consortia: contents

Contents

CFM5550aImpairment – consortia: overview
CFM5551Impairment – consortia: reason for restrictions
CFM5552Impairment – consortia: summary of Para 5A
CFM5553Impairment – consortia: scope of restriction
CFM5555Impairment – consortia: conditions for Para 5A
CFM5555aImpairment – consortia: “consortium company”
CFM5555bImpairment – consortia: “group accounting period”
CFM5555cImpairment – consortia: conditions for Para 5A – example
CFM5557Impairment – consortia: amount of restriction
CFM5557aImpairment – consortia: relevant net debit
CFM5557bImpairment – consortia: group relief
CFM5558Impairment – consortia: effect of releases
CFM5558aImpairment – consortia: effect of releases – example
CFM5560Impairment – consortia: limit of debits
CFM5560aImpairment – consortia: limit of debits – example 1
CFM5560bImpairment – consortia: limit of debits – example 2
CFM5561Impairment – consortia: subsequent recovery
CFM5561aImpairment – consortia: subsequent recovery – example
CFM5565Impairment – consortia: group relief restriction
CFM5565aImpairment – consortia: group relief restriction – example
CFM5565bImpairment – consortia: group relief restriction – record-keeping
CFM5566Impairment – consortia: carry forward of group relief
CFM5566aImpairment – consortia: carry forward of group relief - example