HMRC has updated its Capital Gains Manual to note that the CGT exemption under section 236B of the Taxation Chargeable Gains Act 1992 was repealed by Finance Act 2017 in relation to shares acquired on or after 1 December 2016.
HMRC has updated its Company Taxation Manual amending CTM08620 on management expenses in relation to carry forward and group relief of excess expenses.
HMRC has updated its Corporate Finance Manual adding a section on hybrid capital instruments from CFM37800–CFM37890 and
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HMRC has updated its Capital Gains Manual to note that the CGT exemption under section 236B of the Taxation Chargeable Gains Act 1992 was repealed by Finance Act 2017 in relation to shares acquired on or after 1 December 2016.
HMRC has updated its Company Taxation Manual amending CTM08620 on management expenses in relation to carry forward and group relief of excess expenses.
HMRC has updated its Corporate Finance Manual adding a section on hybrid capital instruments from CFM37800–CFM37890 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:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")
