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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 07 July 2010 (see the update index for all updates).

Section Details of update
   
CFM33180 New guidance on CTA09/S321A where a close company releases or writes off a loan to a participator.
CFM33200- CFM33202  Amended guidance on debt-equity swaps.
CFM33205 New guidance on debt-equity swaps and releases of relevant rights.
CFM35430 - CFM35470  Cross references added to new guidance on deemed releases of impaired debt on or after 14 October 2009 CFM35510+.
CFM35510 - CFM35570  New guidance on deemed releases of impaired debt on or after 14 October 2009.
CFM90410 - CFM90470  Guidance on debt cap and group accounts updated for new statutory references.