Manual | Page | Comments |
---|---|---|
Business Income Manual | Updated: BIM42105 | Added links to case law on wholly and exclusively test and moved guidance to other pages. |
Corporate Finance Manual | Updated: CFM99000 | Updated guidance to remove reference to the use of HMRC collection and management powers to consider appeals on the basis of reasonable excuse before enactment of Finance Bill 2020. |
Double Taxation Manual | Updated: DT9552 | Updated India treaty summary guidance—adding 10% rate for royalties and fees for tech services and adding notes of when the various rates apply. |
Archived: DT10308 DT13156 DT10314 DT13160 DT13176 DT13179 DT10320... |
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Manual | Page | Comments |
---|---|---|
Business Income Manual | Updated: BIM42105 | Added links to case law on wholly and exclusively test and moved guidance to other pages. |
Corporate Finance Manual | Updated: CFM99000 | Updated guidance to remove reference to the use of HMRC collection and management powers to consider appeals on the basis of reasonable excuse before enactment of Finance Bill 2020. |
Double Taxation Manual | Updated: DT9552 | Updated India treaty summary guidance—adding 10% rate for royalties and fees for tech services and adding notes of when the various rates apply. |
Archived: DT10308 DT13156 DT10314 DT13160 DT13176 DT13179 DT10320... |
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: