HMRC manual changes: 7 November 2019

Changes to HMRC Manuals this week include:

Manual	Page(s) and date of change	Comments
Capital Allowances Manual	CA23081–CA23085 CA23785 CA90000-CA94810 (25 28 and 30 October 2019)	Added a whole new section on the structures and buildings allowance (SBA). SBAs were introduced by the Capital Allowances (Structures and Buildings Allowances) Regulations 2019 SI 2019/1087 under a power in Finance Act 2019. For more information see Practice Note: Structures and buildings allowances. Updated guidance for expenditure incurred on greenhouses after 31 December 2005. Updated content on the annual investment allowance to remove old guidance.
Capital Gains Manual	CG38200 and CG65220 (25 and 31 October 2019)	Updated guidance to confirm that a TCGA 1992 s 81/s 83 exit charge wouldn’t apply to...

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Changes to HMRC Manuals this week include:

Manual	Page(s) and date of change	Comments
Capital Allowances Manual	CA23081–CA23085 CA23785 CA90000-CA94810 (25 28 and 30 October 2019)	Added a whole new section on the structures and buildings allowance (SBA). SBAs were introduced by the Capital Allowances (Structures and Buildings Allowances) Regulations 2019 SI 2019/1087 under a power in Finance Act 2019. For more information see Practice Note: Structures and buildings allowances. Updated guidance for expenditure incurred on greenhouses after 31 December 2005. Updated content on the annual investment allowance to remove old guidance.
Capital Gains Manual	CG38200 and CG65220 (25 and 31 October 2019)	Updated guidance to confirm that a TCGA 1992 s 81/s 83 exit charge wouldn’t apply to...