CFM76010 – Corporate Finance Handbook – HMRC Internal Handbook
Overview This section of the Corporate Finance Handbook explains the transitional adjustments that arise for…
Monthly Archives: April, 2016
CFM1110 – Corporate Finance Manual – HMRC Internal Manual
What is the Corporate Finance Handbook? The Corporate Finance Manual (CFM) contains guidelines from HM…
CFM72010 – Corporate Finance Manual – HMRC Internal Manual
Fund The Oxford English Dictionary (Compact Edition) defines “securitization” as “the conversion of an asset,…
CFM72410 – Corporate Finance Handbook – HMRC Internal Handbook
The holding company: regulation 6 The holding company must meet two conditions: its activity, apart…
CFM95710 – Corporate Finance Handbook – HMRC Internal Handbook
TIOPA10 / PART10 / CH6 The function of the corporate interest restriction is to provide…
CFM72350 – Corporate Finance Manual – HMRC Internal Manual
What are “financial assets”? CFM72380 through CFM72470 explain the definitions of the five types of…
CFM64015 – Corporate Finance Manual – HMRC Internal Manual
For the periods 1993 to 2004, UK GAAP rules for accounting for exchange differences were…
CFM75100 – Corporate Finance Manual – HMRC Internal Manual
Interest paid in the ordinary course of banking business If a bank pays short-term interest,…
CFM97830 – Corporate Finance Manual – HMRC Internal Manual
TIOPA10 / S460 (1) (c) – (d) The corporate interest restriction rules contain specific provisions…
CFM64120 – Corporate Finance Manual – HMRC Internal Manual
CTA10 / S6, S7 Company accounts drawn up in a presentation currency other than the…