| Manual | Page | Comments |
|---|---|---|
| Capital Allowances Manual | Updated: CA23085 | Updated example to refer to a company instead of an individual in relation to the annual investment allowance and chargeable periods that straddle a rate change. |
| Company Taxation Manual | Archived: CTM48725 | Archived guidance on the genuine diversity of ownership condition and HMRC enquiry powers as it is now contained in the Investment Funds Manual. |
| Corporate Finance Manual | Updated: CFM23070 | Updated guidance on recognition and derecognition of financial instruments to state that it applies to entities applying FRS 102 with an accounting... |
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