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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 22 August 2011 (see the update index for all updates)

Page Details of update
   
CFM33122 Guidance on the conditions at CTA09/S311 (amounts not fully recognised for accounting purposes).
CFM39200+ Guidance on the new derecognition anti-avoidance legislation for CTA09/Part 5 introduced by Finance Act 2011.
CFM56005 New page providing an overview of anti-avoidance rules for derivative contracts regime.
CFM56112+ Guidance following new derecognition anti-avoidance legislation for CTA09/Part 7 introduced by Finance Act 2011.
CFM77500+ Guidance on the new group mismatch schemes legislation at CTA10/S938A to S938N.
CFM90290 Minor change to guidance on meaning of corporate entity for debt cap purposes.