This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Capital Allowances Manual | Archived: CA40000–CA41420 | Archived guidance on the agricultural buildings allowance which was phased out by Finance Act 2008. |
Updated: CA21240 CA12300 | Updated guidance on the tax treatment of film production companies. Updated guidance on the sale of an interest in land with an attached asset that qualifies for capital allowances. | |
Company Taxation Manual | Updated: CTM01170 CTM34210 CTM34220 CTM34250 | Updated guidance on the deduction of income tax from the income received by a company. Updated guidance on non-resident companies’ liability to income tax. |
International Manual |