This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Business Leasing Manual | Updated: BLM00510 | Note added that in certain cases the deduction for the cost of hiring a car which can be made in calculating the profits of a trade is restricted. A 15% restriction applies to cars with CO2 emissions over certain levels |
Capital Gains Manual | Archived: CG58206 | Guidance on FA 1997 s 89 (8) archived Content on notifications made prior to Royal Assent of Finance Act 1997 in relation to deferred consideration has been archived. |
Construction Industry Scheme Reform | Updated: CISR12190 CISR17040 CISR62120 | Updated guidance on monthly returns where contractor has... |
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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Business Leasing Manual | Updated: BLM00510 | Note added that in certain cases the deduction for the cost of hiring a car which can be made in calculating the profits of a trade is restricted. A 15% restriction applies to cars with CO2 emissions over certain levels |
Capital Gains Manual | Archived: CG58206 | Guidance on FA 1997 s 89 (8) archived Content on notifications made prior to Royal Assent of Finance Act 1997 in relation to deferred consideration has been archived. |
Construction Industry Scheme Reform | Updated: CISR12190 CISR17040 CISR62120 | Updated guidance on monthly returns where contractor has... |
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: