| CFM90610 |
Gateway test: introduction |
| CFM90615 |
Gateway test: CTSA returns |
| CFM90620 |
Gateway test: test based around period of account of the worldwide group |
| CFM90630 |
Gateway test: UK net debt derived from financial statements of group companies |
| CFM90640 |
Gateway test: UK permanent establishments |
| CFM90650 |
Gateway test: group companies with different accounting periods to that of the worldwide group |
| CFM90655 |
Gateway test: the accounting periods of companies joining or leaving a group |
| CFM90660 |
Gateway test: worldwide gross debt derived from group consolidated financial statements |
| CFM90670 |
Gateway test: group does not prepare consolidated financial statements |
| CFM90680 |
Gateway test: calculation of UK net debt |
| CFM90690 |
Gateway test: de minimis limit |
| CFM90700 |
Gateway test: calculation of worldwide gross debt |
| CFM90710 |
Gateway test: definition of relevant liabilities - short and long term borrowing |
| CFM90715 |
Gateway test: definition of relevant liabilities - UK permanent establishments |
| CFM90718 |
Gateway test: definition of relevant liabilities - finance leases and ‘quasi loans’ |
| CFM90720 |
Gateway test: definition of relevant assets |
| CFM90730 |
Gateway test: calculation of gateway test using presentation currency of the group |
| CFM90740 |
Gateway test: application of the gateway test: examples |
