Market leading insight for tax experts
View online issue

HMRC manual tracker

Changes to HMRC manuals this week.
ManualPage(s) and date of changeComments
Business Income ManualUpdated: BIM33725  BIM33735  BIM35430 (10 March 2020)Added guidance and example on where business succession includes the acquisition of a building or structure which has qualified for the Structures and Buildings allowance (SBA).

Added guidance on expenditure on repairs ...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top