CFM38100 - Loan relationships: tax avoidance: unallowable purpose: contents

1. CFM38110

   Unallowable purpose: overview
2. CFM38115

   Unallowable purpose: technical summary
3. CFM38120

   Unallowable purpose: the unallowable purpose condition
4. CFM38125

   Unallowable purpose: whose purpose?
5. CFM38130

   Unallowable purpose: a main tax avoidance purpose: summary and background
6. CFM38135

   Unallowable purpose: a main tax avoidance purpose: is there a main purpose?
7. CFM38140

   Unallowable purpose: a main tax avoidance purpose: the meaning of tax advantage
8. CFM38145

   Unallowable purpose: purposes of activities not within the charge to Corporation Tax: rule and background
9. CFM38150

   Unallowable purpose: attributable on a just and reasonable apportionment
10. CFM38155

    Unallowable purpose: debits and exchange gains credits in relation to a loan relationship
11. CFM38160

    Unallowable purpose: burden of proof
12. CFM38165

    Unallowable purpose: interaction with other regimes
13. CFM38170

    Unallowable purpose: factors relevant to assessing evidence of a main tax avoidance purpose
14. CFM38175

    Unallowable purpose: application: general
15. CFM38180

    Unallowable purpose: application: Hansard report
16. CFM38190

    Unallowable purpose: situations where the unallowable purpose rule would or would not normally apply
17. CFM38200

    Unallowable purpose: approach to enquiries