Direct taxes
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG51565 | Updated content on the share identification rules for CGT from 6 April 2008 in relation to disposals of relevant securities and the order they are identified with acquisitions as well as the definition of ‘relevant securities’. |
Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM40110—ETASSUM51030 | Updates across 17 pages of CSOP guidance to reflect fact that the individual option limit increases to £60 000 from 6 April 2023. |
International Manual | Updated: INTM262010 INTM263010 and INTM267090 | Updated content on non-residents trading in the UK including in relation... |
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Direct taxes
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG51565 | Updated content on the share identification rules for CGT from 6 April 2008 in relation to disposals of relevant securities and the order they are identified with acquisitions as well as the definition of ‘relevant securities’. |
Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM40110—ETASSUM51030 | Updates across 17 pages of CSOP guidance to reflect fact that the individual option limit increases to £60 000 from 6 April 2023. |
International Manual | Updated: INTM262010 INTM263010 and INTM267090 | Updated content on non-residents trading in the UK including in relation... |
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: