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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM95000

CFM95700 - Interest restriction: tax-EBITDA

  1. CFM95710
    Tax-EBITDA: overview
  2. CFM95720
    Tax-EBITDA: Adjusted Corporation Tax Earnings
  3. CFM95723
    Interest restriction: tax-EBITDA: possible impact of CIR on calculation of group or consortium relief
  4. CFM95730
    Tax-EBITDA: disregarded periods
  5. CFM95735
    Tax-EBITDA: qualifying tax reliefs
  6. CFM95740
    Tax-EBITDA: Film Tax Relief
  7. CFM95750
    Tax-EBITDA: Television Tax Relief
  8. CFM95760
    Tax-EBITDA: Video Games Tax Relief
  9. CFM95770
    Tax-EBITDA: »Ê¹ÚÌåÓýappatre Tax Relief
  10. CFM95780
    Tax-EBITDA: Orchestra Tax Relief
  11. CFM95790
    Tax-EBITDA: Museums and Galleries Exhibition Tax Relief
  12. CFM95800
    Tax-EBITDA: Patent box
  13. CFM95805
    Tax-EBITDA: Intangibles
  14. CFM95810
    Tax-EBITDA: R&D Tax Relief
  15. CFM95840
    Tax-EBITDA: Charitable Donations Relief
  16. CFM95820
    Tax-EBITDA: R&D Expenditure Credits
  17. CFM95830
    Tax-EBITDA: Land Remediation Relief
  18. CFM95850
    Tax-EBITDA: Double Taxation Relief
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