Market leading insight for tax experts
View online issue

HMRC manual changes: 20 November 2020

© Copyright LexisNexis 2024. All rights reserved.
20 November 2020
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

 

Direct taxes 

Manual  Page  Comments 
Capital Gains Manual ​Updated: CG60310
  		Updated Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief page.



 
Company Taxation Manual ​Archived: CTM48910–CTM48972 ​Archived guidance on tax elected funds (TEFs) as the guidance is now contained in the Investment Funds Manual.



 
Corporate Intangibles Research And Development Manual ​Added: CIRD11655
 
  		​Added guidance on assets within CTA 2009 Part 8 that are acquired on or after 1 July 2020.


 Updated: CIRD10105 CIRD10110 CIRD10115 CIRD11505 CIRD11520 CIRD11600 CIRD11610 CIRD11625...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
McCann Media Ltd v HMRC
16 April 2024
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2024 LexisNexis
Top