CFM98630 - Interest restriction: administration: UK group company
-
CFM98635Administration: UK group company: relevant accounting period.
-
CFM98640Administration: UK group company: disallowances for consenting companies.
-
CFM98645Administration: UK group company: time limits for amending CT returns and interactions with other regimes
-
CFM98650Administration: UK group company: disallowances for non-consenting companies
-
CFM98654Administration: UK group company: disallowances where no compliant interest restriction return
-
CFM98657Administration: UK group company: provision of information to other group companies where there is no reporting company
-
CFM98660Administration: UK group company: items of income to be left out of account
-
CFM98670Administration: UK group company: disallowed tax-interest amounts carried forward
-
CFM98680Administration: UK group company: reactivation of disallowed tax-interest amounts carried forward
-
CFM98690Administration: UK group company: identification of reactivated items of income
-
CFM98693Administration: UK group company: interaction with "loss-buying" rules in CTA10/PT14
-
CFM98700Administration: UK group company: set off of disallowances and reactivations