Market leading insight for tax experts
View online issue

HMRC manual update: 12 February 2020

Changes to HMRC manuals this week


Manual Page(s) and date of change Comments
Capital Allowances Manual Updated:
CA10020 CA10040 (5 February)
Updated the guidance on the scope of the manual to remove reference to Enterprise zone allowances and Business Premises Renovation allowances and amend the list of types of capital allowances currently available.
Updated the guidance on the history of capital allowances to rewrite the section on changes post 2008. Also updated to confirm that: 100% FYAs can only be claimed on expenditure on energy-saving plant and machinery and environmentally beneficial plant and...

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