CFM42000 - Deemed loan relationships: disguised interest: contents

Contents

1. CFM42010

   Disguised interest: overview
2. CFM42020

   Disguised interest: repealed provisions
3. CFM42030

   Disguised interest: commencement
4. CFM42040

   Disguised interest: the main rules
5. CFM42050

   Disguised interest: exemptions
6. CFM42060

   Disguised interest: returns ‘economically equivalent to interest’
7. CFM42070

   Disguised interest: credits and debits to be brought into account
8. CFM42080

   Disguised interest: returns split between more than one party
9. CFM42090

   Disguised interest: no double counting
10. CFM42100

    Disguised interest: exchange gains and losses
11. CFM42110

    Disguised interest: meaning of ‘arrangement’
12. CFM42120

    Disguised interest: returns brought into account for other tax purposes
13. CFM42130

    Disguised interest: tax avoidance purpose
14. CFM42140

    Disguised interest: excluded shares: introduction
15. CFM42150

    Disguised interest: excluded shares: basic rule
16. CFM42160

    Disguised interest: excluded shares: ‘involves only’
17. CFM42170

    Disguised interest: excluded shares: ‘relevant shares’
18. CFM42180

    Disguised interest: excluded shares: fully paid up shares