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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 April 2024 - See all updates
  1. Back to contents
  2. CFM30000

CFM38000 - Loan relationships: tax avoidance: Contents

  1. CFM38010
    Overview: unallowable purpose and non-arm’s length transactions
  2. CFM38020
    Overview: other anti-avoidance rules
  3. CFM38100
    Unallowable purpose
  4. CFM38400
    Transactions not at arm’s length
  5. CFM38500
    Forex: non-arm’s length transactions
  6. CFM39000
    Other rules
  7. CFM39100
    Index-linked gilt-edged securities: contents
  8. CFM39200
    Derecognition
  9. CFM39500
    Regime anti-avoidance rule
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