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Replaces Revenue & Customs Brief 29/09
HMRC have published revised guidance on land remediation relief to reflect legislative changes in FA 2009. This replaces the draft guidance in Revenue & Customs Brief 29/09.
Subject to minor changes, such as paragraph numbers, the new version will be incorporated into the Corporate Intangibles and Research & Development Manual.
The Revenue plans to publish a page in the Business Income Manual to explain the basics of the relief.
The intention is that, as far as possible, companies will know whether or not they are entitled to relief on the basis of the risk assessments carried out as good practice in redeveloping land in a contaminated state.
Comment on the guidance should be submitted to Brian Strokes via email.
