HMRC manual update: 16 April 2020

Changes to HMRC manuals this week include:

Manual

Page(s) and date of change

Comments

Capital Allowances Manual

Updated: CA26700(6 April 2020)

Updated guidance on plant and machinery allowances and disposal of fixtures in relation to permanent discontinuance of the qualifying activity followed by the demolition or destruction of the fixture.

Company Taxation Manual

Updated: CTM80150(6 April 2020)

Updated guidance on companies that may claim and surrender group relief in relation to non UK residents.

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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Changes to HMRC manuals this week include:

Manual

Page(s) and date of change

Comments

Capital Allowances Manual

Updated: CA26700(6 April 2020)

Company Taxation Manual

Updated: CTM80150(6 April 2020)

Updated guidance on companies that may claim and surrender group relief in relation to non UK residents.

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:

Subscribe Now...

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.

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HMRC manual update: 16 April 2020

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

EDITOR'S PICK