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HMRC internal manual

Corporate Finance Manual

HM Revenue & Customs
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Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 27 September 2013 (see the update index for all updates)

Page Details of update
CFM55080 Amendments by FA13 added which restrict capital treatment of property derivatives
CFM55100 New conditions added for property based total return swaps
CFM55110 Detail on capping of property capital return index
CFM74160 Amendments by FA13 added
CFM77710- CFM77820  New pages on tax mismatch schemes