•BKLM331105 and BKLM331110 on different exempt amounts before and after 31 December 2014 in relation to Financial Services Compensation Scheme deposits
•BKLM360000 and BKLM361000 on the treatment of high-quality liquid assets before and after 31 December 2014
•BKLM442000 and BKLM442100 on HMRC’s collection and management responsibility for groups and the nominated entity to reflect changes from 15 March 2018
Capital Allowances Manual
HMRC has rewritten guidance on the following topics:
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•BKLM331105 and BKLM331110 on different exempt amounts before and after 31 December 2014 in relation to Financial Services Compensation Scheme deposits
•BKLM360000 and BKLM361000 on the treatment of high-quality liquid assets before and after 31 December 2014
•BKLM442000 and BKLM442100 on HMRC’s collection and management responsibility for groups and the nominated entity to reflect changes from 15 March 2018
Capital Allowances Manual
HMRC has rewritten guidance on the following topics:
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: