HMRC manual changes: 26 March 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23153	Updated guidance on first year allowances for expenditure on cars with low carbon dioxide emissions for expenditure incurred from April 2021 to 31 March
Capital Gains Manual	Added: CG73996A–CG73999P	Added guidance on UK property rich collective investment vehicles including in relation to: the scope of the rules and definitions the interaction with other TCGA 1992 provisions transparency elections exemption elections corporate feeder vehicles wholly owned by institutional investors and genuine diversity of ownership
	Updated: CG57706	Updated guidance on Unit trusts:...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23153	Updated guidance on first year allowances for expenditure on cars with low carbon dioxide emissions for expenditure incurred from April 2021 to 31 March
Capital Gains Manual	Added: CG73996A–CG73999P	Added guidance on UK property rich collective investment vehicles including in relation to: the scope of the rules and definitions the interaction with other TCGA 1992 provisions transparency elections exemption elections corporate feeder vehicles wholly owned by institutional investors and genuine diversity of ownership
	Updated: CG57706	Updated guidance on Unit trusts:...