HM Revenue & Customs 23 May 2019, CFM44310 (Deemed loan relationships: alternative finance: other tax rules: deduction of tax)

Corporate Finance Manual › Deemed loan relationships › alternative finance › other tax rules › deduction of tax — CFM44310Alternative finance arrangements and deduction of taxOnce it has been determined that the return under an alternative finance arrangement is to be treated for tax purposes in the same way as interest then ITA07/S564M applies the following relevant legislation to the amount