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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. INTM510000

INTM519000 - Thin capitalisation: practical guidance: private equity - contents

  1. INTM519010
    What is private equity?
  2. INTM519020
    Private equity buyout funding structures
  3. INTM519030
    Typical debt elements of a private equity buyout
  4. INTM519035
    Payments-in-kind (鈥淧IK鈥) notes
  5. INTM519040
    Applying the transfer pricing rules - "acting together"
  6. INTM519050
    Issues to consider
  7. INTM519060
    Risk assessment 鈥 the basics
  8. INTM519070
    Working the case: third party loan agreements
  9. INTM519080
    Working the case: other points
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