HMRC manual changes: 15 January 2021

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG15500 CG16730	Updated guidance on section 35 of the Taxation of Chargeable Gains Act 1992 in relation to assets held on 6 April 1965. Updated guidance on the kink test and rebasing to 31 March 1982.
	Updated: CG16880 CG51642	Same as above.
	Archived: CG15550	Same as above.
	Updated: CG53185	Updated guidance on the substantial shareholdings exemption and the anti-avoidance rule.
Corporate Intangibles Research And Development Manual	Updated: CIRD89920–CIRD89950	Replaced references to Finance Act 2013 with Corporation Tax Act 2009.
	Updated: CIRD89760	Updated the example on the...

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