CFM96600 - Interest restriction: alternative calculation

1. CFM96610

   Alternative calculations: overview
2. CFM96620

   Alternative calculation: group-EBITDA (chargeable gains) election: overview
3. CFM96621

   Interest restriction: alternative calculation: group-EBITDA (chargeable gains) election: practical application
4. CFM96630

   Alternative calculation: interest allowance (alternative calculation) election: overview
5. CFM96640

   Alternative calculations: interest allowance (alternative calculation) election: capitalised interest
6. CFM96650

   Alternative calculations: interest allowance (alternative calculation) election: employers' pension contributions
7. CFM96655

   Alternative calculations: interest allowance (alternative calculation) election: unpaid employees' remuneration
8. CFM96656

   Interest restriction: alternative calculations: interest allowance (alternative calculation) election: employee share acquisitions
9. CFM96660

   Alternative calculations: interest allowance (alternative calculation) election: changes in accounting policy