This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
| Manual | Page | Comments |
|---|---|---|
| Capital Allowances Manual | Updated: CA23845 | Updated to reflect COVID-19-related changes made in 2021 to the rules applying to extensions of long funding operating leases and leases that are not long funding leases. |
| Capital Gains Manual | Updated: CG64985 | Content explaining how much of the final period of ownership qualifies for private residence relief updated to include the reduction to 9 months that was effective from 6 April 2020. |
| Company Taxation Manual | Updated: CTM15130 | Explanation of 'treatment of share premium’ (CTA 2010 ss 1025 and 1115) in the context of the distributions legislation removed. Reference to CTA 2010 s... |
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