CFM77500 - Other tax rules on corporate debt: group mismatch schemes and tax mismatch schemes: contents
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CFM77510Group mismatch schemes: overview
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CFM77520Group mismatch schemes: outline of the legislation
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CFM77530Group mismatch schemes: the conditions
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CFM77540Group mismatch schemes: application of the conditions
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CFM77550Group mismatch schemes: meaning of scheme
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CFM77560Group mismatch schemes: the first asymmetry condition
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CFM77570Group mismatch schemes: the second asymmetry condition
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CFM77580Group mismatch schemes: meaning of relevant tax advantage
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CFM77590Group mismatch schemes: meaning of scheme period
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CFM77600Group mismatch schemes: meaning of group
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CFM77610Group mismatch schemes: meaning of economic profit or loss
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CFM77620Group mismatch schemes: tax capacity
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CFM77630Group mismatch schemes: tax capacity: example
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CFM77640Group mismatch schemes: schemes involving repos, quasi-repos or finance arrangements
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CFM77650Group mismatch schemes: other specific instances
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CFM77710Tax mismatch schemes: overview
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CFM77720Tax mismatch schemes: outline of the legislation
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CFM77730Tax mismatch schemes: the conditions
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CFM77740Tax mismatch schemes: application of the conditions
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CFM77750Tax mismatch schemes: meaning of scheme
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CFM77760Tax mismatch schemes: the first asymmetry condition
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CFM77770Tax mismatch schemes: the second asymmetry condition
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CFM77780Tax mismatch schemes: meaning of relevant tax advantage
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CFM77790Tax mismatch schemes: meaning of scheme period
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CFM77800Tax mismatch schemes: meaning of economic profit or loss
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CFM77810Tax mismatch schemes: tax capacity
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CFM77820Tax mismatch schemes: Priority over unallowable purpose legislation (s.441, CTA09)