Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Business Income Manual | Updated: BIM35660 | As per the announcement at Spring Budget 2024 HMRC has published new guidance around the tax deductibility of training costs for sole traders and the self-employed (see News Analysis: Spring Budget 2024—Tax analysis—Business and enterprise). This update to the Business Income Manual expands on the pre-existing guidance and replicates the recently published 11 examples. Further detail as to the capital / revenue expenditure distinction seen in Dass v Special Commissioner [2006] EWHC 2491 (Ch) is also provided. |
| Inheritance Tax Manual | Archived: IHTM27181 and IHTM27176 Added: IHTM27160 Updated: IHTM27185 IHTM27173 and IHTM27175 | Content on double taxation relief updated as follows: Archived page explaining what double taxation relief is ... |
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