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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

CFM40000 - Deemed loan relationships: Contents

  1. CFM40100
    ‘Deemed’ loan relationships
  2. CFM41000
    Money debts
  3. CFM42000
    Disguised interest
  4. CFM43000
    Holdings in investment funds
  5. CFM44000
    Alternative finance
  6. CFM45000
    Shares as debt
  7. CFM45400
    Returns from partnerships
  8. CFM45500
    Shares accounted for as liabilities
  9. CFM46000
    Manufactured interest and repos
  10. CFM47000
    Investment life insurance contracts
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