SolvedCFMUPDATE100419 | Corporate Finance Manual: recent changes
From HM Revenue & Customs · Corporate Finance Manual
Below are details of the amendments that were published on 19 April 2010 (see the update index for all updates)
| Section | Details of update |
| CFM35360 | Guidance on the effect of companies ceasing to be connected has been clarified. |
| CFM35410 | Cross-reference to the tax treatment of an insolvent debtor company has been added. |
| CFM35420 | Guidance relating to the insolvency of a connected party creditor or debtor has been expanded and errors corrected. |
| CFM38010 | Guidance on referring cases to CT&VAT has been added. |
| CFM42160 | Guidance added on disguised interest and hedging arrangements |
| CFM74410 | A cross reference to the SAIM on tax credits on manufactured overseas dividends has been added. |
| CFM90000 | Table of contents for debt cap guidance updated to reflect new sections. |
| CFM90940 | Correction made to guidance on the treatment of investment contract premiums for the qualifying financial services exclusion. |
| CFM92000 | New section of guidance on worldwide debt cap, dealing with intra-group short-term debts. |
| CFM92200 | New section of debt cap guidance, dealing with stranded losses and management expenses. |
| CFM92400 | New section of debt cap guidance, dealing with computation of the available amount. |
| CFM92800 | New section of debt cap guidance, dealing with income from group companies resident in the EEA. |
| CFM93000 | New section of debt cap guidance, dealing with interaction with other tax rules. |