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Official guidance
Company Taxation Manual

CTM06600 · Corporation Tax: change of ownership: Shell Companies

  • CTM06610 · Change of Ownership: Shell Companies – Introduction
  • CTM06620 · Change of Ownership: Shell Companies – Non-Trading Amounts Restricted
  • CTM06630 · Change of Ownership: Shell Companies – Apportionment of Non-Trading Amounts
  1. Corporation Tax
  2. Corporation Tax: change of ownership: Shell Companies: contents

CTM06600 | Corporation Tax: change of ownership: Shell Companies: contents

From HM Revenue & Customs · Company Taxation Manual

Contents3 entries

  1. CTM06610Change of Ownership: Shell Companies – Introduction
  2. CTM06620Change of Ownership: Shell Companies – Non-Trading Amounts Restricted
  3. CTM06630Change of Ownership: Shell Companies – Apportionment of Non-Trading Amounts
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