HMRC manual changes: 15 October 2021

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Direct taxes

Manual	Page	Comments
Business Income Manual	Updated: BIM45740	Added wording about the tax deductibility of the interest element of a contract settlement.
Capital Gains Manual	Updated: CG73660	Updated content on Dwellings subject to ATED: interaction with TCGA 1992 s 161 referring to ‘alternative‘ rather than ‘different‘ elections.
Company Taxation Manual	Updated: CTM35218 and CFM11070	Updated wording on the listing requirement for the quoted Eurobond exemption.
Double Taxation Relief Manual	Updated: DT19853	Updated content removing reference to DT1750 regarding guidance concerning partnerships consisting of US resident partners.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM36070 ETASSUM55010 and ETASSUM45160	Added wording to the chapters on SAYE option schemes CSOPs and EMI...

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