Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Capital Allowances Manual | Updated: CA23128 | Updates to guidance on first year allowances to include references to ‘investment zones’ in addition to the existing references to freeports. |
| Company Taxation Manual | Updated: CTM01750 | Update to the guidance on rates of corporation tax to reflect the small profits rate which applied with effect from 1 April 2023. |
| Construction Industry Scheme Reform Manual | Added: CISR14047-CISR14049 CISR17215 | New pages added covering new regulation 20A relating to payments made by landlords to tenants. |
| Cotax Manual | Updated: COM41018 | Updates to include general contact e-mail addresses for Large Business offices. |
| Oil Taxation Manual | Updated: OT21564A OT21740 | Guidance on qualifying expenditure for the purposes of the investment... |
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