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HMRC manual changes: 15 January 2021

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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