Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Capital Gains Manual | Updated: CG69007 | Updated information on which HMRC team to contact when considering charges on gains for insurance companies. |
| Archived: CG70504 | Archived content on the legal position of land held on ‘trust for sale as relevant content already exists at CG34380. | |
| Company Taxation Manual | Archived: CTM48820–CTM48867 | Archived guidance on property authorised investment funds (PAIFs) which is now included in the Investment Funds Manual. |
| Added: CTM61602 CTM61604 | Added and updated guidance on close company loans to participators including information on how to claim relief on repayment and examples of when HMRC considers a purported repayment of a loan should be challenged. | |
| Updated: CTM61600 ... |
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