INTM583000 - Thin capitalisation: breaches of agreements between HM Revenue & Customs and the group
Contents
| INTM583010 | Introduction |
| INTM583020 | Cessation of treaty clearance |
| INTM583030 | Renegotiation of the agreement going forward |
| INTM583040 | Disallowance of a deduction for interest in the year of the agreement breach |
| INTM583050 | Disallowance of interest deductions in future years |
