Weekly roundup of HMRC manual changes: 23 January 2023

Published on: 23 January 2023

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Specialist Tax Regulatory Materials

Article summary

23 January 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

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Guidance

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Corporation Tax

Enterprise investment scheme tax relief

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Outright gifts

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Entity classification

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14 Jul 2020 11:37 | Produced by Tolley in association with Anne Fairpo Read more

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