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HMRC manual update: 16 April 2020


Changes to HMRC manuals this week include:

ManualPage(s) and date of changeComments
Capital Allowances ManualUpdated: CA26700(6 April 2020)Updated guidance on plant and machinery allowances and disposal of fixtures in relation to permanent discontinuance of the qualifying activity followed by the demolition or destruction of the fixture.
Company Taxation ManualUpdated: CTM80150(6 April 2020)Updated guidance on companies that may claim and surrender group relief in relation to non UK residents.

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