CFMUPDATE091207 - Corporate Finance Manual: recent changes
Below are details of the amendments that were published on 07 December 2009 (see the update index for all updates)
| Section | Details of update |
| CFM10010 | Please refer to our LBS Trade Sector Advisers if you require help in dealing with corporate finance matters pertaining to specific cases. |
| CFM38180 | A minor change has been made to the last bullet point of CFM38180 concerning when CTA09/S441-442 will not normally apply. |
| CFM39035 | Guidance on CTA09/S453 ‘connected parties deriving benefit from creditor relationships’ has been added. |
| CFM45000+ | Errors in the ‘shares as debt’ guidance have been corrected. (The new CFM launched in October 2009 failed to take account of FA 2008 changes.) |
| CFM45400+ | Guidance on CTA09/PT6/CH8 ‘returns from partnerships’ has been added. |
| CFM90000+ | Some guidance on the new ‘debt cap’ rules introduced in FA 2009 has been added. Further guidance will follow shortly. |