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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 28 April 2010 (see the update index for all updates)

Section Details of update
   
CFM46260 Deemed loan relationships: repos - two cross-references added.
CFM62200 Pages 62260 to 62450 deleted from section on Matching under SSAP20 (guidance now included in new CFM62260+, on Bringing amounts back into account).
CFM62260+ New guidance on The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations, to cover amendments applying from 6 April 2010.
CFM62000 Index amended for new section of guidance.
CFM62810 Reference inserted to amendments of The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations.
CFM86310 Forex matching: old rules - Minor clarification added, and cross-references updated.
CFM86320 Paragraph added on the treatment of transitional amounts where a share disposal takes place on or after 6 April 2010.
CFM86330 Paragraph added on the treatment of gains or losses deferred under regulation 8 of SI 1994/3227 where a share disposal takes place on or after 6 April 2010.
CFM86340 Guidance amended to clarify the tax consequences when there is a disposal of the shares or QCB constituting the ‘new holding’.