INTM520000 - Thin capitalisation: practical guidance: creating agreements between HMRC and the group - contents

1. INTM520010

   Introduction to the main features of the agreement
2. INTM520020

   Maximum amount of debt
3. INTM520030

   Interest rate
4. INTM520040

   Length of the agreement
5. INTM520050

   Covenant conditions
6. INTM520060

   Consequences of a covenant breach
7. INTM520070

   Covenant breaches and unforeseen circumstances
8. INTM520080

   Monitoring conditions
9. INTM520085

   Statement of practice 01/12
10. INTM520090

    Example of an agreement – the model ATCA
11. INTM520100

    Example of an agreement: model ATCA – appendix 1 – interest cover ratio
12. INTM520110

    Example of an agreement: model ATCA – appendix 2 – gearing ratio
13. INTM520120

    Example of an agreement: model ATCA – appendix 3 – short accounting period
14. INTM520130

    Example of an agreement: model ATCA – commentary on the agreement
15. INTM520140

    Making a recommendation to the Double Taxation Treaty team on pre-ATCA cases