Weekly roundup of HMRC manual changes: 19 December 2022

Published on: 19 December 2022

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Specialist Tax Regulatory Materials

Article summary

19 December 2022 - 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

Popular Articles

Corporation Tax

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

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Owner-Managed Businesses

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

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Spring Budget 2024

Corporation Tax

Research and development (R&D) relief ― overview

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14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more

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