Weekly roundup of HMRC manual changes: 19 June 2023

Published on: 19 June 2023

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Specialist Tax Regulatory Materials

Article summary

19 June 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

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Owner-Managed Businesses

Definition of a close company

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Corporation Tax

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

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UK VAT invoice requirements

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14 Jul 2020 13:46 | Produced by Tolley Read more

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