CFM30000 - Loan relationships

Contents

CFM30100

A brief history and a short guide

CFM31000

What are loan relationships?

CFM32000

Taxing and relieving provisions

CFM33000

Computational rules

CFM34000

Group continuity

CFM35000

Connected parties

CFM36000

Partnerships

CFM37000

Special cases

CFM38000

Tax avoidance