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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 5 November 2012 (see the update index for all updates)

Page Details of update
   
CFM35300 Amendment to Content page for guidance on Connected companies and impairment.
CFM35480 Amendment to page explaining changes to rules on deemed releases in section 362 CTA 2009, on or after 1 April 2012.
CFM35505 New page explaining changes to rules on deemed releases in section 362 CTA 2009, on or after 1 April 2012.
CFM35580 to CFM35595  New pages explaining changes to rules on deemed releases, on or after 27 February 2012.
CFM35800 Amendment to Content page for guidance on Connected parties: late interest.
CFM35965 New page explaining HMRC’s approach to arrangements intended to bring a company within the late interest rule.