Company taxation manual: recent changes
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Below are details of the amendments that were published on 9 November 2011 (see the update index for all updates)
|Page||Details of update|
|CTM02000+, CTM02250+, CTM02350+, CTM06500+, CTM49300, CTM49400, CTM60070, CTM60100+, CTM60500+, CTM60700+, CTM61000, CTM97060,||updated to reflect CTA 2009 and CTA 2010.|
|CTM36875||updated to improve clarity and to reflect new HMRC procedures, including risk assessment|