Company Taxation Manual: recent changes
Below are details of the amendments that were published on 24 March 2015 (see the update index for all updates).
|Page||Details of update|
|CTM61537||New page providing view on unpaid share capital, following FTT decision in RKW v HMRC|
|CTM61610||Correction to date by which repayment must be made|
|CTM61642||Clarification of HMRC view|
|CTM61645||Correction of flowchart|
|CTM61657||New page providing detail on loans written off during period of non-residence|