HMRC have recently updated the following pages of the Corporate Finance Manual:
- CFM 95435 – Interest restriction: groups, periods and financial statements: period of account: change in the ultimate parent
- CFM 95460 – Interest restriction: groups, periods and financial statements: financial statements: consolidation of wrong subsidiaries
- CFM 95470 – Interest restriction: groups, periods and financial statements: financial statements: financial statements not acceptabl
- CFM 95480 – Interest restriction: groups, periods and financial statements: financial statements: no financial statements
- CFM 95620 – Interest restriction: tax-interest: disregarded periods
- CFM 95630 – Interest restriction: tax-interest: relevant loan relationship amounts
- CFM 95730 – Interest restriction: tax-EBITDA: disregarded periods
- CFM 95805 – Interest restriction: Tax-EBITDA: Intangibles
- CFM 95830 – Interest restriction: tax-EBITDA: Land Remediation Relief
- CFM 96220 – Interest restriction: related parties: general rule
- CFM 96280 – Interest restriction: related parties: holdings of debt and equity in the same proportions
- CFM 96460 – Interest restriction: group-EBITDA: capital (disposals) adjustment
- CFM 98020 – Interest restriction: anti-avoidance: commencement and exceptions
- CFM 98250 – Interest restriction: carry forward rules: excess debt cap
- CFM 98540 – Interest restriction: administration: reporting requirements: inclusion of estimates in return