This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes
Manual
Page
Comments
Company Taxation Manual
Updated: CTM49620
The guidance on corporation tax relating to building society mergers has been updated to explain that the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 2009/2971 as amended by SI 2024/555 deals with the treatment of trading losses for certain transfers of business by building societies including mergers.
Construction Industry Scheme Reform Manual
Updated: CISR14100
Updated guidance on Construction operations: buildings and structures to provide more comprehensive details about prefabricated structures within the scope of CIS.
Employee Tax Advantaged Share Scheme User Manual
Updated: ETASSUM38140 ...
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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes
Manual
Page
Comments
Company Taxation Manual
Updated: CTM49620
The guidance on corporation tax relating to building society mergers has been updated to explain that the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 2009/2971 as amended by SI 2024/555 deals with the treatment of trading losses for certain transfers of business by building societies including mergers.
Construction Industry Scheme Reform Manual
Updated: CISR14100
Updated guidance on Construction operations: buildings and structures to provide more comprehensive details about prefabricated structures within the scope of CIS.
Employee Tax Advantaged Share Scheme User Manual
Updated: ETASSUM38140 ...
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:
