The Company Taxation Manual (CT) in its previous form has been
withdrawn and replaced by new revamped, reordered and renumbered
Company Taxation Manual (CTM) which is published today under
eighteen
main contents headings. Whilst the
contents of the guidance pages are essentially unchanged a
considerable number of minor revisions have been made along with
changes to reflect current CT&VAT manual standards, the
formation of HMRC, and the renumbering. Taken together the effect
of all the above will be that of a new manual and readers should
treat it accordingly.
Due to time constraints it has not been possible to review
all of the contents so readers should bear in mind that there are
pages or subjects which may appear out to be of date. It is hoped
to correct these in the coming months. If you cannot find an old CT
page in the conversion charts then it has not been carried forward
on the grounds of obsolescence.
Please note that updates are made to the Internet copy of
manuals a week or so after they are made to the version on the HMRC
internal Intranet.
