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

HMRC internal manual

Company Taxation Manual

Company Taxation Manual: recent changes

Below are details of the amendments that were published on 8 July 2013 (see the update index for all updates)

Page Details of update
CTM06260 Addition of paragraph on consequences of EU tax merger directive, plus minor updating.
CTM06290 New guidance on the EU tax merger directive.