Contents:

• Preface
• Destination & derivation tables for CT to CTM conversion [CTM00200]
• Introductory [CTM00500]
• ACT: tax credit & FA93 [CTM20500]
• Corporation Tax [CTM01000]
• [CTM14000] Non-corporate distribution rate
• Distributions [CTM15000]
• Distributions [CTM15000]
• Shadow ACT [CTM18000]
• Shadow ACT [CTM18000]
• Advance Corporation Tax (ACT) [CTM20000]
• Advance Corporation Tax (ACT) [CTM20000]
• Residence [CTM34000]
• Residence [CTM34000]
• Income Tax [CTM35000]
• Income Tax [CTM35000]
• Particular topics [CTM36000]
• Particular topics [CTM36000]
• Particular bodies [CTM40000]
• Particular bodies [CTM40000]
• Investment Trusts [CTM47000]
• Investment Trusts [CTM47000]
• Authorised investment funds [CTM48000]
• Authorised investment funds [CTM48000]
• AIFs: Property authorised investment funds (Property AIFs) [CTM48800]
• AIFs: Property authorised investment funds (Property AIFs) [CTM48800]
• Tax elected funds (TEFs) [CTM48900]
• Tax elected funds (TEFs) [CTM48900]
• Building societies [CTM49000]
• Building societies [CTM49000]
• [CTM50000] Loan relationships
• Close companies [CTM60000]
• Close companies [CTM60000]
• [CTM70000] Exchange differences and financial instruments
• Groups & consortia [CTM80000]
• Groups & consortia [CTM80000]
• Corporation Tax self assessment [CTM90000]
• Corporation Tax self assessment [CTM90000]
• Additional material found on the HMRC site [CTM08010]
• Additional material found on the HMRC site [CTM08010]