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HMRC manual changes: 12 February 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.   

Direct taxes   

Manual  Page  Comments 
Capital Gains Manual Added: CG57828 Added guidance on valuing capital distributions made in winding up a company (approach originally set out in Statement of Practice D3) and contents page updated to reflect this and archiving of pages CG57855 CG 57863 and CG57866 in November 2020.

  Updated: CG57800P
  Updated: CG68300 Added contact details for making requests for valuations of goodwill and other intangible assets.

  Updated: CG16330 Updated guidance on the meaning of market value to add information on occasions where specialist valuation...

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