CFM6050 - Taxing loan relationships: alternative finance: contents

Contents

CFM6051Alternative finance: introduction
CFM6052Alternative finance: purchase and resale arrangements
CFM6053Alternative finance: calculating the alternative finance and effective returns for a purchase and resale arrangement
CFM6053aAlternative finance: example of a purchase and resale arrangement
CFM6054Alternative finance: diminishing shared ownership arrangements
CFM6056Alternative finance: calculating the return on a diminishing shared ownership arrangement
CFM6058Alternative finance: diminishing shared ownership example
CFM6060Alternative finance: deposit arrangements
CFM6060aAlternative finance: example of a deposit arrangement
CFM6062Alternative finance: profit share agency arrangements
CFM6064Alternative finance: profit share agency example
CFM6068Alternative finance: treatment of non-residents
CFM6070Alternative finance: loan relationships
CFM6072Alternative finance: capital allowances and capital gains
CFM6074Alternative finance: distributions
CFM6076Alternative finance: treating returns as interest
CFM6080Alternative finance: transfer pricing
CFM6082Alternative finance: transitionals
CFM6084Alternative finance: beneficial arrangements for employees
CFM6086Alternative finance: financial institutions
CFM6088Alternative finance: alternative finance investment bonds
CFM6088aAlternative finance: example of sukuk
CFM6089Alternative finance: section 48A - summary
CFM6090Alternative finance: section 48A conditions – assets and their management
CFM6091Alternative finance: section 48A conditions – payments to bond holders
CFM6092Alternative finance: section 48A conditions – exclusion of “profit sharing” sukuk
CFM6093Alternative finance: section 48A conditions – recognised stock exchange
CFM6094Alternative finance: section 48B – effect of meeting conditions
CFM6095Alternative finance: section 48B – tax treatment of bond assets
CFM6096Alternative finance: treatment of alternative finance investment bonds as securities
CFM6097Alternative finance: alternative finance investment bonds and securitisations