½Û×ÓÊÓƵ

Home / Simons-Taxes / Corporate tax / Part D1 Corporation tax generally / Division D1.7 Loan relationships

Division D1.7 Loan relationships

Corporate tax

Division D1.7 Loan relationships

D1.701 Loan relationships—overview
D1.703 Meaning of a loan relationship
D1.704 Loan relationships—meaning of a money debt
D1.707 Loan relationships—interaction with other legislation
D1.707A What transactions are treated as loan relationships?
D1.708 Destinations for rewritten material
D1.715 Loan relationships—relevant debits and credits
D1.716 Loan relationships—recognition of profit
D1.718 Accounting for loan relationships
D1.720 Loan relationships—connected parties
D1.721 Loan relationships—amortised cost accounting treatment
D1.723 Loan relationships—embedded derivatives and fair value basis
D1.724 Loan relationships—change of accounting policy, derecognition of a creditor relationship and amounts not fully recognised for accounting purposes
D1.731 Loan relationships—exchange gains and losses
D1.731A Loan relationships—risk transfer schemes
D1.732 Loan relationships—matching
D1.734 Loan relationships—matching—bringing amounts into account
D1.735 Loan relationships—permanent as equity loans
D1.736 Loan relationships—anti-avoidance and matching
D1.737 Destinations for rewritten material
D1.739 Taxation treatment of loan relationship debits and credits
D1.740 Relief for non-trading deficits—pre 1 April 2017 deficits and charities
D1.743 Taxation treatment of relevant non-lending relationships
D1.744 Loan relationships—interest paid late
D1.746 Loan relationships—capitalised interest and imputed interest
D1.747 Company ceasing to be a party to a loan relationship (accounting periods beginning before 1 January 2016)
D1.748 Loan relationships—cessation of UK residence
D1.749 Change of ownership—non-trading loan relationship deficits and debits
D1.749A Destinations for rewritten material
D1.750 Impairment relief for loan relationships
D1.751 Impairment relief for loan relationships—connected parties
D1.752 Impairment relief for loan relationships—consortium relief
D1.755 Special classes of loan relationship
D1.760 Destinations for rewritten material
D1.765 Loan relationships—unit trusts, investment trusts and venture capital trusts
D1.767 Loan relationships—groups of companies
D1.769 Loan relationships—European Community cross border mergers and transfers
D1.771 Loan relationships—partnerships, charities and insurance companies
D1.774 Destinations for rewritten material
D1.785 Loan relationship transactions not at arm's length
D1.787 Loans for unallowable purposes
D1.787A Countering the effect of avoidance arrangements for loan relationships
D1.788 Loan relationships—holding in collective investment schemes
D1.789 Loan relationships—reset bonds
D1.790 Loan relationships—imported losses
D1.791 Loan relationships—disguised interest
D1.792 Loan relationships—shares accounted for as liabilities
D1.793 Loan relationships—avoidance involving financial arrangements
D1.794 Loan relationships—structured finance arrangements involving partnerships
D1.795 Loan relationships—group mismatch scheme legislation

Access the definitive source of direct tax intelligence with Tolley+™ Research.

TAKE A FREE TRIAL TAKE A FREE TRIAL
Access the definitive source of direct tax intelligence with Tolley+™ Research.
TAKE A FREE TRIAL Take a free trial Take a free trial