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CTM34300 | Residence: avoidance transactions: contents

From HM Revenue & Customs · Company Taxation Manual

CTM34350Introduction
CTM34360Treasury consent
CTM34370Treasury consent - pre-15/3/88
CTM34380General consent
CTM34390Special consent
CTM34400Special consent - examples
CTM34410Consent applications - guidance notes
CTM34420Consent applications - report requested
CTM34430Consent applications - when to make a report to Head Office
CTM34440Consent does not determine residence
CTM34450Capital movements - EC directive
CTM34460District action
CTM34470Text of new Treasury General Consents
CTM34480Text of old Treasury General Consents
CTM34490Text of Treasury notes for guidance

The above guidance applied to events taking place and transactions carried out before 1 July 2009. See now INTM700000 onwards. The paragraphs have been deleted from the current version of the manual but an archive version may be obtained from BAI Technical).