HMRC manual changes: 30 April 2021

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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 Allowances Manual	Updated: CA23088	Updated guidance on restrictions on the Annual Investment Allowance in relation to where a group of companies are under common control.
Capital Gains Manual	Added: CG65960	Added guidance on the refusal of claims in relation to losses on loans to traders.
	Added: CGUPDATE001	A number of historical summaries of pages updated in the Capital Gains Manual between 2011 and 2015 were published this week.
	Archived: CG16453 CG31411 CG33410 CG33501 CG34390–CG34413 CG34790 CG34870 CG71351–CG71357 CG76740 CG76747 CG76748 ...

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EDITOR'S PICK

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

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