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Beta This part of GOV.UK is being rebuilt – find out what beta means

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  2. Business and industry
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
  2. CFM95000
  3. CFM95900

CFM95950 - Interest restriction: group-interest: ANGIE

  1. CFM95960
    Group-interest: adjusted net group-interest expense: overview
  2. CFM95970
    Group-interest: ANGIE: capitalised interest
  3. CFM95980
    Group-interest: ANGIE: equity-accounted instruments
  4. CFM95990
    Group-interest: ANGIE: debt restructuring in insolvency
  5. CFM96000
    Group-interest: ANGIE: preference shares
  6. CFM96005
    ANGIE: pre-commencement expenditure
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