CFM30100 - Loan relationships: a brief history and a short guide: contents

Contents

1. CFM30110

   A brief history and a short guide
2. CFM30120

   A history of the legislation
3. CFM30130

   How do loan relationships fit into the corporation tax rules?
4. CFM30140

   A short guide: the meaning of ‘loan relationship’
5. CFM30150

   A short guide: examples of loan relationships
6. CFM30160

   A short guide: who is taxable
7. CFM30170

   A short guide: how are taxable amounts computed?
8. CFM30180

   A short guide: how are taxable amounts brought into account?
9. CFM30190

   A short guide: special rules
10. CFM30200

    A short guide: deemed loan relationships