Worldwide groups
Continuity of identity
Legislation/Regulatory –
TIOPA2010 s. 476
HMRC Guidance –
CFM95360
Corporate interest restriction
Commentary –
Chanda on Property Investment 7.5.1
Debt capping
Financial statements
Different treatment by group or members
Legislation/Regulatory –
TIOPA2010 s. 495
Generally
Relevant accounting period, meaning
Legislation/Regulatory –
TIOPA2010 s. 490
Relevant public body, meaning
Legislation/Regulatory –
TIOPA2010 s. 491
Stapled entities, treatment of
Legislation/Regulatory –
TIOPA2010 s. 477
HMRC Guidance –
CFM95380
UK group company, meaning
Legislation/Regulatory –
TIOPA2010 s. 492