Policy paper

Statement of Practice 10 (1991)

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

Documents

Details

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.