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Contents

Official guidance
Company Taxation Manual

CTM06500 · Corporation Tax: company purchase schemes

  • CTM06505 · Introduction and signposts
  • CTM06510 · Scope
  • CTM06520 · Aspects
  • CTM06530 · Intent
  • CTM06540 · ‘reasonable to infer’ test
  • CTM06550 · Information powers
  • CTM06560 · Submissions
  1. Corporation Tax: company purchase schemes: contents
  2. Corporation Tax: company purchase schemes: submissions

CTM06560 | Corporation Tax: company purchase schemes: submissions

From HM Revenue & Customs · Company Taxation Manual

Assessments under CTA10/S710, S713, and S716 are to be made by the Commissioners for Revenue and Customs.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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