CFM5700 - Taxing loan relationships: connected persons and discounted securities: contents

Contents

CFM5701Connected persons and discounted securities: introduction
CFM5702Connected persons and discounted securities: deeply discounted securities
CFM5703Connected persons and discounted securities: deep gain
CFM5703aConnected persons and discounted securities: deep gain – examples
CFM5705Connected persons and discounted securities: outline of Paras 17 and 18
CFM5710Connected persons and discounted securities: Para 17
CFM5711Connected persons and discounted securities: series of debts
CFM5712Connected persons and discounted securities: connection for Para 17
CFM5713Connected persons and discounted securities: credits not brought into account
CFM5720Connected persons and discounted securities: effect of Para 17
CFM5720aConnected persons and discounted securities: Para 17 ceases to apply
CFM5725Connected persons and discounted securities: Para 18
CFM5726Connected persons and discounted securities: participation
CFM5726aConnected persons and discounted securities: participation - example
CFM5727Connected persons and discounted securities: creditor taxable on discounts
CFM5730Connected persons and discounted securities: effect of Para 18
CFM5730aConnected persons and discounted securities: Para 18 examples