The following pages of the Capital Gains Tax Manual have been updated:
partnership goodwill and negligible value claims CG28000
introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value CG13125
2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements CG36530
INDIRECT TAXES
Stamp Duty Land Tax Manual
HMRC has updated its Stamp Duty Land Tax Manual to add new guidance on ‘dwellings’ from SDLTM00360–SDLTM00430.
ADMINISTRATION
Compliance Risk Management Manual
HMRC has updated its Tax Compliance Risk Management Manual at TCRM3000 onwards with full details of the revised business risk review process for large businesses, which applies from 1 October 2019.
The following pages of the Capital Gains Tax Manual have been updated:
partnership goodwill and negligible value claims CG28000
introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value CG13125
2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements CG36530
INDIRECT TAXES
Stamp Duty Land Tax Manual
HMRC has updated its Stamp Duty Land Tax Manual to add new guidance on ‘dwellings’ from SDLTM00360–SDLTM00430.
ADMINISTRATION
Compliance Risk Management Manual
HMRC has updated its Tax Compliance Risk Management Manual at TCRM3000 onwards with full details of the revised business risk review process for large businesses, which applies from 1 October 2019.
