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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 6 January 2012 (see the update index for all updates)

Section Details of update
   
CFM21010 Reference to IFRS 9 and FRSME.
CFM31040 Where a company makes payments to a third party on behalf of another group company, there will be a money debt but there may not be a loan relationship.
CFM34110 Minor amendments.
CFM34160 New paragraph added at the end to do with TIOPA10/S117(4).
CFM35120 Guidance inserted on ‘control by more than one person’.
CFM36070 Removal of ‘but only in relation to loans between partners and partnership’ at the end of the first sentence.
CFM37450 Change of address for RN Ltd.
CFM46200 See SAIM2200 for treatment of price differences under repos for income tax.
CFM53120 New paragraph added at the end to do with TIOPA10/S117(4).
CFM56090 Guidance inserted on definition of ‘financial trader’.
CFM90690 Example removed.