CFM5800 - Taxing loan relationships: groups: contents
Contents
| CFM5800a | Groups: introduction |
| CFM5801 | Groups: conditions |
| CFM5802 | Groups: one party replaces another |
| CFM5802a | Groups: related transactions |
| CFM5802b | Groups: series of transactions |
| CFM5803 | Groups: equivalent rights and obligations |
| CFM5803a | Groups: equivalent rights - example |
| CFM5804 | Groups: effect of Para 12 |
| CFM5804a | Groups: effect of Para 12 - example |
| CFM5805 | Groups: transfers after 16 March 2005 |
| CFM5805a | Groups: effect of Para 12 - examples |
| CFM5806 | Groups: transfers of connected party debt |
| CFM5806a | Groups: pre 16 March 2005 example |
| CFM5806b | Groups: connected party debt example |
| CFM5807 | Groups: fair value accounting |
| CFM5807a | Groups: example of a transfer on or after 16 March 2005 |
| CFM5807b | Groups: connected party debt example on or after 22 March 2006 |
| CFM5807c
CFM5808 | Groups: discount example
on or after 22 March 2006
Groups: transfer pricing |
| CFM5810 | Groups: companies leaving groups |
| CFM5812 | Groups: de-grouping charge |
| CFM5814 | Groups: conditions for Para 12A |
| CFM5816 | Groups: exempt distributions |
| CFM5817 | Groups: avoidance using group continuity rules |
