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
  Show all updates

  1. 13 June 2016

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

  2. 7 August 1991

     First published.

Documents

Statement of Practice 10 (1991)

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