INTM582000 - Thin capitalisation: agreements between HM Revenue & Customs and the group

INTM582010

Introduction to the main features of the agreement

INTM582020

Maximum amount of loan or facility

INTM582030

Interest rate

INTM582040

Length of the agreement

INTM582050

Covenant conditions

INTM582060

Consequences of a covenant breach

INTM582070

Covenant breaches and unforeseen circumstances

INTM582080

Monitoring conditions

INTM582090

Example of an agreement - the Model ATCA

INTM582100

Example of an agreement: Model ATCA - appendix 1 - interest cover ratio

INTM582110

Example of an agreement: Model ATCA - appendix 2 - gearing ratio

INTM582120

Example of an agreement: Model ATCA - appendix 3 - short accounting period

INTM582130

Example of an agreement: Model ATCA - commentary on the agreement

INTM582140

Making a recommendation to Charity Assets & Residence on pre-ATCA cases