INTM501000 – Intra-group funding: legislation and case law
Contents
| INTM501010 | Tax considerations of intra-group funding |
| INTM501020 | The application of Schedule 28AA to intra-group funding |
| INTM501030 | Self Assessment considerations |
| INTM501040 | Pre-CTSA legislation (Section 773(4)) |
| INTM501050 | SpC94: Ametalco UK v CIR and Ametalco Ltd v CIR |
| INTM501060 | Pre-loan relationship legislation |
| INTM501070 | Treatment of exchange differences on non-arm's length trading |
