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HMRC internal manual

Company Taxation Manual

Company taxation manual: recent changes

Below are details of the amendments that were published on 20 January 2010 (see the update index for all updates)

Section Details of update  
CTM03510 CT rates table updated.  
CTM03520 This page has been updated.  
CTM03590 Information on whether small companies carry on trade or business has been comprehensively re-written.  
CTM03650 - CTM03655  Examples have been updated.  
CTM03750 Guidance on attribution of rights and powers of associates updated.  
CTM03850 Guidance on extend of enquiries by Inspector has been updated.