Market leading insight for tax experts
View online issue

HMRC manual changes: 22 March 2024

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...

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