INTM579000 - Thin capitalisation: debt: equity ratio

Contents

INTM579010Definition of debt:equity ratio
INTM579020What is debt?
INTM579030What is equity?
INTM579040What is an acceptable arm’s length standard?
INTM579050The UK borrowing unit
INTM579060Dependence on the commercial activity
INTM579070Groups/companies in expansion mode
INTM579080Groups/companies in acquisition mode
INTM579090Groups with mixed activities
INTM579100Example of a debt:equity ratio calculation
INTM579110HM Revenue & Customs Tax Bulletin 17 of June 1995

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