Financing Arrangements in UK Law

  • Chapter INTM489725
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......There are separate conditions (A and B) relating to financing arrangements and provisions which are not financing arrangements. ......
  • Chapter INTM413180
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... rules where persons have “acted together” in relation to the financing arrangements of a company or partnership. It is included as a type of ......
  • Chapter INTM519040
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ....../Sch 28AA/PARA4A, “acted together” - in relation to the financing arrangements of a company or partnership. The legislation is considered at ......
  • Chapter CFM92060
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Section 321 (2) - fixed-term financing arrangements. TIOPA10/S321 (1) (b) provides that a finance arrangement is ......
  • Chapter INTM217000
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......The requirement for common control also prevents arrangements under which the UK takes on large amounts of debt in order to fund roup financing arrangements for non-UK headed groups. Use this link to see the example ......
  • Chapter CG46120
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... in TCGA92/S182 - TCGA92/S184 were introduced to counter arrangements whereby group or associated companies used the indexation provisions to eate capital losses on what were essentially intra-group financing arrangements. These rules apply to disposals on or after 15 March 1988 and ......
  • Chapter BLM15505
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... terminate the lease then, net of any amounts outstanding on the financing arrangements, the lessee will receive a rebate of rentals equivalent to ......
  • Chapter BKLM740330
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... calculated by reference to contributions to national financing arrangements under Articles 102 and 103 of the Banking Resolution and ......
  • Chapter CFM92765
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... secure the payer denied tax relief for the payment of the financing income amount. The type of schemes that are likely to be caught by the ... Schemes where financing arrangements are structured so that financing income amounts are passed through an EEA ......
  • Chapter CFM97300
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... to derivative contracts, finance leases, debt factoring arrangements (or similar transactions) and service concession arrangements accounted ... read as being a party to the particular derivative contract or financing arrangements. In all cases, for the exemption to apply, the recourse of ......
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