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Weekly roundup of HMRC manual changes: 16 October 2019

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16 October 2019

 

DIRECT TAXES

 

Capital Allowances Manual

HMRC has extensively updated its guidance on plant and machinery allowances (PMAs) updating sections on buildings and structures first year allowances and removing guidance on tax rates.

See the following manuals:

CA22050; CA22060; CA22070;

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