HMRC manual changes: 20 January 2023

Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Added: CA11145	Additional page on ‘Capital allowances claims and partnerships’.
Capital Gains Manual	Updated: CG55415	Replaced reference to CG15812 - CG15813 with link to CG15800 for information on the quantification of losses accruing on the disposal of shares.
Company Taxation Manual	Added: CTM05280	Additional page on ‘Corporation tax: restriction on relief for carried-forward losses: increase of deductions allowance in connection with onerous or impaired leases’.
Corporate Finance Manual	Updated: CFM90300	Update to the definition of a recognised stock exchange under CTA 10 s 1137(1) in the guidance on the meaning of ‘relevant non-corporate entity’ in the context of debt cap for...

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Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Added: CA11145	Additional page on ‘Capital allowances claims and partnerships’.
Capital Gains Manual	Updated: CG55415	Replaced reference to CG15812 - CG15813 with link to CG15800 for information on the quantification of losses accruing on the disposal of shares.
Company Taxation Manual	Added: CTM05280	Additional page on ‘Corporation tax: restriction on relief for carried-forward losses: increase of deductions allowance in connection with onerous or impaired leases’.
Corporate Finance Manual	Updated: CFM90300	Update to the definition of a recognised stock exchange under CTA 10 s 1137(1) in the guidance on the meaning of ‘relevant non-corporate entity’ in the context of debt cap for...