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During July 2012, HMRC made amendments to several of their guidance manuals, including:
Employee Share Schemes User Manual
Changes to enterprise management incentive limits; share incentive plan trustees may retain capital receipts not exceeding £5.
Outward Clearance of Commercial Vessels
New manual for border force on clearance of commercial vessels in UK ports
Updated section on plant and machinery writing down and balancing allowances; FA 2011 changes to short-life assets; revised guidance on preliminaries and professional fees following Upper Tribunal decision in JD Wetherspoon.
Includes additional guidance on when private use of official vehicles is unlikely to be ‘merely incidental to business use.
Guidance on Real Estate Investment Trusts Manual
References to groups included
Various sections expanded and clarified.
Updated to include revised position on photobooks following decision in Harrier LLC.
