Policy paper

Statement of Practice 10 (1991)

Corporation Tax: major change in the nature or conduct of a trade or business.

From:
HM Revenue & Customs
Published
7 August 1991
Last updated
13 June 2016 — See all updates

Documents

Statement of Practice 10 (1991)

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Statements applicable to companies etc. (Corporation Tax and Income Tax).

Published 7 August 1991
Last updated 13 June 2016 + show all updates

  1. Points 1 to 10 have been added to the Statement of Practice.

  2. First published.

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