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Contents

Official guidance

Company Taxation Manual

CTM36100 · Particular topics: company winding up etc.

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CTM36105 · Introduction
CTM36110 · Unincorporated associations
CTM36115 · Profits chargeable
CTM36120 · Accounting periods
CTM36125 · Beneficial ownership of shares
CTM36130 · Distributions
CTM36135 · Responsibility of Officer
CTM36140 · Procedure
CTM36145 · Review office
CTM36150 · Investment of surplus funds by the Department for Business, Innovation and Skills
CTM36155 · Transfer of business
CTM36160 · Assessments under appeal or enquiry
CTM36180 · Receiver appointed on behalf of debenture holders
CTM36185 · Administrative receivership cases
CTM36190 · Schemes of arrangement

Particular topics: company winding up etc.: contents
Particular topics: company winding up etc.: transfer of business

CTM36155 | Particular topics: company winding up etc.: transfer of business

From HM Revenue & Customs · Company Taxation Manual