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HMRC internal manual

Capital Allowances Manual

Capital Allowances Manual: Recent changes

Below are details of the amendments that were published on 06 July 2012
(see the update index for all updates)

Section Details of update
CA23200+ The section on PMA:WDA &Balancing adjustments has been updated
CA23600+ These sections have been updated to flag the FA2011 changes relating to Short Life Assets
CA20070 This section has been updated to reflect HMRC’s guidance on Preliminaries and to include reference to the Upper Tier Tax Tribunal decision: JD Wetherspoon v. HMRC Commissioners