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 | Added: CG12971 | New page added explaining the practical considerations needed to determine tax treatment under TCGA 1992 s 22(1) of compensation received. |
| Company Taxation Manual | Updated: CTM04510 | More information added on the temporary extension to the one year carry back rule for relief of trading losses against total profits. As well as being subject to a group cap groups are also required to submit a carry-back allocation statement where any non-de minimis claims (ie those exceeding £200 000) are made. |
| Updated: CTM05230 | Update to the guidance on corporation tax and excessive specification... |
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