Market leading insight for tax experts
View online issue

HMRC manual changes: 1 October 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

 

Direct taxes   

Manual  Page  Comments 
Capital Gains Manual Updated CG72380 Provides information on the tax treatment applicable to tenants wanting to relinquish their tenancy or assign it to a new entrant or progressing farmer under legislation introduced in Part 3A of the Agricultural Holdings (Scotland) Act 1991 from 28 February 2021.
 
Capital Allowances Manual Updated: CA23720 Added a new paragraph explaining that in certain circumstances it may be appropriate to treat ducting as a separate asset to the cabling if the ducting is installed with the expectation that it will accommodate future upgrades to the cable network or cables owned by other entities.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top