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18 September 2012
New chapter to bring together guidance on anti-avoidance rules
HMRC are set to update the Business Leasing Manual to reflect changes to legislation covering plant and machinery.
The department will introduce a new chapter to bring together guidance on anti-avoidance rules that have been introduced from 2004 onwards, and to make application of the current legislation clearer.
Feedback is invited from users of the existing manual on the usability of the draft guidance and how they would want to use it in the future.
Comments should should be sent via HMRC’s website. The deadline is 31 December.
