Direct taxes
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG10252 | New guidance is added on the anti-forestalling measures announced alongside the 30 October 2024 Budget changes for CGT. |
Creative Industries Expenditure Credit Manual | Added: CREC061410 CREC061420 CREC061430 CREC061440 CREC061450 | New guidance pages have been added on the additional expenditure credit for visual effects as introduced by FA 2025 s 26 including examples of how to calculate the amount of additional credit. |
Updated: CREC054230 CREC060100 CREC061300 CREC070100 CREC091000 | New sections on additional credit for visual effects costs have been added. ... |
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Direct taxes
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG10252 | New guidance is added on the anti-forestalling measures announced alongside the 30 October 2024 Budget changes for CGT. |
Creative Industries Expenditure Credit Manual | Added: CREC061410 CREC061420 CREC061430 CREC061440 CREC061450 | New guidance pages have been added on the additional expenditure credit for visual effects as introduced by FA 2025 s 26 including examples of how to calculate the amount of additional credit. |
Updated: CREC054230 CREC060100 CREC061300 CREC070100 CREC091000 | New sections on additional credit for visual effects costs have been added. ... |
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: