| 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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