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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 12 February 2014 (see the update index for all updates).

Page Details of update
CTM61500 - CTM61790  The whole section on Loans to Participators has been reordered, thoroughly overhauled and updated. It includes:
  • updates to legislative references following TLR
  • updates to and clarifications of HMRC practice
  • new pages covering the FA13 changes to the legislation.     
      CTM61615 - CTM61645  Explains the application of S464C CTA10 to counter bed and breakfasting of loans.
      CTM61520 Details the FA13 changes to application of S455 to partnerships.
      CTM61525 Clarifies the application of S455 to trusts.
      CTM61570 - CTM61585  Explains the new charging provision in S464A CTA10 where a benefit is conferred on a participator under arrangements.
      CTM01100 Updates introduction to corporation tax to reflect the implications of Tax Law Rewrite and the Corporation Tax Acts.
      CTM01400 Minor changes and updating
      CTM04590 Clarifies HMRC procedure in relation to late loss relief claims.
      CTM09000 Update references to “charges” to reflect reduced scope as “charitable donations relief”.