This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
| Manual | Page | Comments |
|---|---|---|
| Corporate Intangibles Research and Development Manual | Updated: CIRD13080 | Update to the guidance on negative goodwill referable to intangible assets in the context of the computation of taxable credits for the purposes of the intangibles rules. The new wording rewrites HMRC’s explanation of how negative goodwill is treated under UK GAAP and describes the circumstances in which the writing off of negative goodwill will result in a tax charge. |
| Inheritance Tax Manual | Updated: IHTM09381 | Added link to CH227110 to direct users towards background information on when and how to approach banks directly for the purposes of obtaining a mandate |
| Updated: IHTM30171... |
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