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HMRC manual changes: 22 January 2021

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: 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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