This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
| Manual | Page | Comments |
|---|---|---|
| Capital Gains Manual | Archived: CG53421 | Content on Securities: debts: definition of debt on a security in section 251(1) of the Taxation of Chargeable Gains Act 1992 merged. |
| Updated: CG53420 | ||
| Company Taxation Manual | Archived: CTM48800 CTM48870–CTM48877 CTM48880–CTM48882 | Archived guidance on property authorised investment funds (PAIFs) which is now included in the Investment Funds Manual. |
| Corporate Intangibles Research And Development Manual | Updated: CIRD81900 | Note added to highlight that a couple of the entries listed in the BEIS guidelines on the conditions to be satisfied for R&D tax relief are now out of date. |
| Double Taxation Manual | Archived:... |
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