| Manual | Page | Comments |
|---|---|---|
| Capital Gains Manual | Updated: CG45550 | Updated Group share exchanges with content on interaction with the no gain/no loss rule. |
| Trusts Settlements and Estates Manual | Updated: TSEM3024 TSEM8365 and TSEM9805 | Updated examples in Trust income and gains: the charge on trustees and Trust management expenses: IIP trusts and updated Property held jointly by married couples or civil partners: Overview. |
| Manual | Page | Comments |
|---|---|---|
| International Exchange Of Information Manual | Archived: IEIM524010 IEIM524200 | Archived guidance on taxpayers whose information should be exchanged under the DAC and BEPs Action 5... |
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