HMRC manual changes: 27 November 2020

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:

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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: