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