INTM520000 - Thin capitalisation: practical guidance: creating agreements between HMRC and the group - contents

  1. INTM520010
    Introduction to the main features of the agreement
  2. INTM520020
    Maximum amount of debt
  3. INTM520030
    Interest rate
  4. INTM520040
    Length of the agreement
  5. INTM520050
    Covenant conditions
  6. INTM520060
    Consequences of a covenant breach
  7. INTM520070
    Covenant breaches and unforeseen circumstances
  8. INTM520080
    Monitoring conditions
  9. INTM520085
    Statement of practice 01/12
  10. INTM520090
    Example of an agreement – the model ATCA
  11. INTM520100
    Example of an agreement: model ATCA – appendix 1 – interest cover ratio
  12. INTM520110
    Example of an agreement: model ATCA – appendix 2 – gearing ratio
  13. INTM520120
    Example of an agreement: model ATCA – appendix 3 – short accounting period
  14. INTM520130
    Example of an agreement: model ATCA – commentary on the agreement
  15. INTM520140
    Making a recommendation to the Double Taxation Treaty team on pre-ATCA cases