CFM73000 - Other tax rules on corporate finance: structured finance: contents
-
CFM73010Overview
-
CFM73020Avoidance background
-
CFM73030Avoidance background: examples
-
CFM73040CTA10/Part 16 Factoring of income etc
-
CFM73050Definitions
-
CFM73060Conditions for Section 758
-
CFM73070Connected persons
-
CFM73080Partnership borrowers
-
CFM73090The relevant effects
-
CFM73100The first two relevant effects
-
CFM73110The third relevant effect
-
CFM73120The third relevant effect: example
-
CFM73130Partnership borrower and the relevant effect
-
CFM73140Summary of the relevant effects
-
CFM73150No consequences for the lender
-
CFM73160Finance charges
-
CFM73170The complex partnership case
-
CFM73180Sections 763 to 769
-
CFM73190Condition A cases
-
CFM73200Condition B cases
-
CFM73210Relevant charge for the Condition A and B cases
-
CFM73220Tax treatment of the complex case
-
CFM73230Reversal of relevant effect in a complex case
-
CFM73240Partnership finance charges
-
CFM73250Exceptions
-
CFM73260Section 784A and sections 758 to 769
-
CFM73270Exclusions from Sections 759 and 765
-
CFM73280Accounting practice and accounts
-
CFM73290Commencement and transition
-
CFM73300Capital gains tax