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HMRC internal manual

Company Taxation Manual

Residence: avoidance transactions: contents

CTM34350 Introduction
CTM34360 Treasury consent
CTM34370 Treasury consent - pre-15/3/88
CTM34380 General consent
CTM34390 Special consent
CTM34400 Special consent - examples
CTM34410 Consent applications - guidance notes
CTM34420 Consent applications - report requested
CTM34430 Consent applications - when to make a report to Head Office
CTM34440 Consent does not determine residence
CTM34450 Capital movements - EC directive
CTM34460 District action
CTM34470 Text of new Treasury General Consents
CTM34480 Text of old Treasury General Consents
CTM34490 Text of Treasury notes for guidance

The above guidance applied to events taking place and transactions carried out before 1 July 2009. See now INTM700000 onwards. The paragraphs have been deleted from the current version of the manual but an archive version may be obtained from CTIS (Technical).