This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG-APP18-140 | Some information added regarding registration requirements for non-UK trusts that become liable to non-resident CGT (NRCGT) in the context of the CGT Property Account. |
Updated: CG38430 and CG38570 | Amended HMRC Trusts & Estates Non Resident Trusts contact information for those creating non-resident settlements. | |
Corporate Finance Manual | Updated: CFM62932 | Amendment made to section dealing with derivatives with large upfront investment (quasi-derivatives) in the context of foreign exchange matching. Change replaces reference to ‘paragraph 9 of FRS 26 and more recent superseding GAAP’ with reference to condition (b) of the accounting definition (in the... |
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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 |
---|---|---|
Capital Gains Manual | Updated: CG-APP18-140 | Some information added regarding registration requirements for non-UK trusts that become liable to non-resident CGT (NRCGT) in the context of the CGT Property Account. |
Updated: CG38430 and CG38570 | Amended HMRC Trusts & Estates Non Resident Trusts contact information for those creating non-resident settlements. | |
Corporate Finance Manual | Updated: CFM62932 | Amendment made to section dealing with derivatives with large upfront investment (quasi-derivatives) in the context of foreign exchange matching. Change replaces reference to ‘paragraph 9 of FRS 26 and more recent superseding GAAP’ with reference to condition (b) of the accounting definition (in the... |
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: