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Guidelines and practice notes 

Guidelines and practice notes for professionals dealing with companies.

Statement of comptroller’s practice in relation to matters within companies

A technical document summarising the law in relation to the mergers and migrations of companies

Director's emoluments and ITIS

Technical document summarising the law of the receipts basis of assessment and ITIS in relation to director's earnings

Professional service profits statement of practice

How directors fees should be treated for ITIS purposes when they are part of professional service profits

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