This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
Author Archives: Tide Accounting
The central rating lists contain the rating assessments of the network property of major transport, utility and telecommunications undertakings and cross-country pipelines.
How to make a subject access request (SAR) to get information that HMRC holds about you.
This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.
Find out about Valuation Office complaints procedure, including what complaints Valuation Office can deal with and how we’ll deal with your complaint.
Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.
Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
Families claiming Child Benefit will see an increase in payments from next week.
Annual statistics for receipts and declarations of the 3 environmental taxes administered by HM Revenue and Customs.
How to tell HMRC about an option to tax on land and buildings as part of cancelling your VAT registration.
