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HMRC internal manual

International Manual

International Manual: recent changes

Below are details of the amendments that were published on 25 February 2010 (see the update index for all updates)

Section Details of update
INTM570000-INTM586100  There have been significant changes to the Thin Capitalisation Cases: Practical Guidance. This update reflects changes in thinking and in the legislation as well as a desire to make the guidance easier to read. A large amount of the guidance has been re-written and there are also new chapters at INTM585000 (accountancy issues) and INTM586100 (credit ratings).