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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 July 2025 - See all updates
  1. Back to contents
  2. CTM36000
  3. CTM36100

CTM36155 - Particular topics: company winding up etc.: transfer of business

See CTM36135.

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