INTM574000 - Thin capitalisation: treaty clearances

Contents

INTM574010

The procedure for recommending treaty clearance

INTM574020

The conditions for immediate treaty clearance recommendation

INTM574030

The law for treaty claims where interest has been paid gross without clearance

INTM574040

HM Revenue & Customs practice where treaty clearance was held up by thin cap issues

INTM574050

Informal treaty clearances