Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated CG72380 | Provides information on the tax treatment applicable to tenants wanting to relinquish their tenancy or assign it to a new entrant or progressing farmer under legislation introduced in Part 3A of the Agricultural Holdings (Scotland) Act 1991 from 28 February 2021. |
Capital Allowances Manual | Updated: CA23720 | Added a new paragraph explaining that in certain circumstances it may be appropriate to treat ducting as a separate asset to the cabling if the ducting is installed with the expectation that it will accommodate future upgrades to the cable network or cables owned by other entities. |
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Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated CG72380 | Provides information on the tax treatment applicable to tenants wanting to relinquish their tenancy or assign it to a new entrant or progressing farmer under legislation introduced in Part 3A of the Agricultural Holdings (Scotland) Act 1991 from 28 February 2021. |
Capital Allowances Manual | Updated: CA23720 | Added a new paragraph explaining that in certain circumstances it may be appropriate to treat ducting as a separate asset to the cabling if the ducting is installed with the expectation that it will accommodate future upgrades to the cable network or cables owned by other entities. |
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: