INTM574000 - Thin capitalisation: treaty clearances

Contents

INTM574010The procedure for recommending treaty clearance
INTM574020The conditions for immediate treaty clearance recommendation
INTM574030Treaty clearance and a working thin capitalisation case: the law
INTM574040Treaty clearance and a working thin capitalisation case: HM Revenue & Customs practice
INTM574050Treaty clearance and a working thin capitalisation case: informal treaty clearances
INTM574060Treaty clearance and a working thin capitalisation case: gross payment of interest without treaty clearance
INTM574070Treaty clearance and a working thin capitalisation case: assessments under ICTA88/SCH16
INTM574080Treaty clearance and a working thin capitalisation case: interest under TMA70/S87