Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Employment Status Manual | Updated: ESM4130 and ESM4136A | Update to the guidance on employment status for television and radio presenters to reflect recent case law developments including references to principles derived from the Court of Appeal’s judgment in Atholl House Productions Ltd [2022] EWCA Civ 501. |
| Inheritance Tax Manual | Updated: IHTM46002 | Updated page on the phasing-in of the residence nil-rate band to reflect that it is frozen at £175 000 until 5 April 2028. |
| Residential Property Developer Tax Manual | New: RPDT20215 | Guidance on the deductibility for the purposes of the residential property developer tax (RPDT) of costs in connection with legacy remedial works including an example involving a cladding remediation provision. |
| Trusts... |
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