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HMRC manual changes: 24 September 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: CG66883 CG10100 Updated the second condition for relief available when gifting business assets from 6 April 2021.
  Updated: CG65931 Added the 24 January 2019 date to the qualifying conditions of section 253(3) of the Taxation of Chargeable Gains Act 1992 (relief for loans to traders).
Company Taxation Manual
Updated: CTM01750 Added tax rate for 2021.
Investment Funds Manual
Added: IFM36550 Added guidance on tax distributions from funds.



Manual  Page  Comments 
Compliance Handbook Manual Updated: CH23530 CH23540 Amendments to the conditions that must...

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