CFM6200 - Taxing loan relationships: anti-avoidance: transactions not at arm’s length: contents

CFM6202Transactions not at arm's length: introduction
CFM6202bTransactions not at arm's length: example of an adjustment
CFM6203Transactions not at arm's length: setting up a loan relationship
CFM6204Transactions not at arm's length: loan relationship acquired at less than market value
CFM6204aTransactions not at arm's length: less than market value examples
CFM6205Transactions not at arm's length: scope of Schedule 28AA
CFM6206Transactions not at arm's length: groups