Market leading insight for tax experts
View online issue

HMRC manual changes: 27 November 2020

Direct taxes 

Manual  Page  Comments 
Capital Gains Manual ​Updated: CG60310
Updated guidance on claiming roll-over relief.

 Updated: CG15700 CG15703 CG15710 CG15725 CG15740 CG15742 CG15744 Updated guidance on capital sums received as compensation in relation to assets lost damaged or destroyed wasting assets.

 Archived: CG15720 and CG15760
Archived guidance on compensation in relation to the indexation allowance.

Company Taxation Manual ​Archived: CTM48505–CTM48525 ​Archived guidance on authorised investment funds (AIFs) in relation to the taxation of participants within the charge and loan relationships.

Corporate Intangibles Research And Development Manual ​Updated: CIRD45020 CIRD47020 CIRD48010 CIRD48020 CIRD48280 CIRD49010
​Updated guidance on intangible assets in relation to:
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
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.