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... |