CFM5600 - Taxing loan relationships: connected persons and late interest: contents

Contents

CFM5600aConnected persons and late paid interest: overview
CFM5601Connected persons and late paid interest: outline of Para 2
CFM5601aConnected persons and late paid interest: Para 2 examples
CFM5602Connected persons and late paid interest: connection for purposes of Para 2
CFM5603Connected persons and late paid interest: connection through participation
CFM5603aConnected persons and late paid interest: meaning of participator
CFM5603bConnected persons and late paid interest: meaning of associate
CFM5603cConnected persons and late paid interest: CIS based close companies
CFM5603dConnected persons and late paid interest: CIS based close companies – F(No2)A 2005 transitional provisions
CFM5604Connected persons and late paid interest: major interest
CFM5605Connected persons and late paid interest: definition of major interest
CFM5605aConnected persons and late paid interest: major interest – example
CFM5606Connected persons and late paid interest: connection through pension scheme
CFM5606aConnected persons and late paid interest: connection through pension scheme - examples
CFM5610Connected persons and late paid interest: payment of interest
CFM5610aConnected persons and late paid interest: payment of interest - example
CFM5615Connected persons and late paid interest: lender not fully within FA 1996
CFM5616Connected persons and late paid interest: meaning of “brought into account”