This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Corporate Intangibles Research and Development Manual | Updated: CIRD82250 | Updated to explain that the list of prescribed bodies to which contributions to independent research from large companies can qualify for R&D expenditure credit (RDEC) is split between two statutory instruments: The Research and Development (Qualifying Bodies) (Tax) Order 2018 SI 2018/217 and The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 SI 2022/690. |
International Manual | Updated: INTM518060 | Update to the guidance on lending against asset values of offshore property companies in the context of thin capitalisation to explain that non-resident companies have been... |
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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 |
---|---|---|
Corporate Intangibles Research and Development Manual | Updated: CIRD82250 | Updated to explain that the list of prescribed bodies to which contributions to independent research from large companies can qualify for R&D expenditure credit (RDEC) is split between two statutory instruments: The Research and Development (Qualifying Bodies) (Tax) Order 2018 SI 2018/217 and The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 SI 2022/690. |
International Manual | Updated: INTM518060 | Update to the guidance on lending against asset values of offshore property companies in the context of thin capitalisation to explain that non-resident companies have been... |
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: