1. International and HMRC Materials
  2. HMRC Manuals
  3. Corporate Finance Manual
Corporate Finance ManualCFM30000CFM38000CFM38100CFM38190 Loan relationships: tax avoidance: unallowable purpose: transactions normally within ‘unallowable purposes’ ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested March 2, 2019)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested December 26, 2020)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested March 13, 2021)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested March 20, 2021)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested May 1, 2021)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested May 6, 2023)
  • CFM38190 Unallowable purpose: situations where the unallowable purpose rule would or would not normally apply (ingested May 13, 2023)
  • CFM38190 Unallowable purpose: situations where the unallowable purpose rule would or would not normally apply (ingested August 5, 2023)
  • CFM38190 Unallowable purpose: situations where the unallowable purpose rule would or would not normally apply (ingested February 10, 2024)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested August 4, 2018)
  • CFM38190 Unallowable purpose: transactions normally within ‘unallowable purposes’ (ingested July 19, 2018)