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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 19 April 2010 (see the update index for all updates)

Section Details of update
CFM35360 Guidance on the effect of companies ceasing to be connected has been clarified.
CFM35410 Cross-reference to the tax treatment of an insolvent debtor company has been added.
CFM35420 Guidance relating to the insolvency of a connected party creditor or debtor has been expanded and errors corrected.
CFM38010 Guidance on referring cases to CT&VAT has been added.
CFM42160 Guidance added on disguised interest and hedging arrangements
CFM74410 A cross reference to the SAIM on tax credits on manufactured overseas dividends has been added.
CFM90000 Table of contents for debt cap guidance updated to reflect new sections.
CFM90940 Correction made to guidance on the treatment of investment contract premiums for the qualifying financial services exclusion.
CFM92000 New section of guidance on worldwide debt cap, dealing with intra-group short-term debts.
CFM92200 New section of debt cap guidance, dealing with stranded losses and management expenses.
CFM92400 New section of debt cap guidance, dealing with computation of the available amount.
CFM92800 New section of debt cap guidance, dealing with income from group companies resident in the EEA.
CFM93000 New section of debt cap guidance, dealing with interaction with other tax rules.