Statements of Practice

SP 1/00: Corporate Venturing Scheme; procedure for advance clearance application.

SP 2/00: HMRC’s approach to the “gross asset” test.

SP 3/00: HMRC’s approach to the requirement for a company’s trade to be carried on wholly or mainly in the UK.


Related Commentary  Related HMRC Manuals

89(1)  A company (“the applicant”) may, before issuing any shares, make an application to the Board for an advance clearance notice in respect of that issue.

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