Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG66960 | Updated cross reference in archived page on Gifts: business assets: agricultural property. |
Company Taxation Manual | Updated: CTM15270 | HMRC referral team details updated in relation to guidance on dividend waivers and application of the settlements legislation. |
Construction Industry Scheme Reform Manual | Updated: CISR12080 | Updated guidance on property developers and property investment businesses to state that de-registration from the CIS may be considered appropriate where expenditure is likely to remain below £3m on a rolling 12 month period the guidance previously stated £1m. |
Updated: CISR12050... |