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HMRC internal manual

Corporate Finance Manual

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.