CTM06600 | Corporation Tax: change of ownership: Shell Companies: contentsFrom HM Revenue & Customs · Company Taxation ManualLoading versions…PreviousNextContents3 entriesCTM06610Change of Ownership: Shell Companies – IntroductionCTM06620Change of Ownership: Shell Companies – Non-Trading Amounts RestrictedCTM06630Change of Ownership: Shell Companies – Apportionment of Non-Trading AmountsPreviousNext