HMRC have made widespread changes to their Business Income Manual. The changes fall mainly into the following categories:
- autumn 2022 accountancy review;
- autumn 2022 review; and
- various changes relating to stock valuation.
https://www.gov.uk/hmrc-internal-manuals/business-income-manual/updates
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
