CFMUPDATE100419 - 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.