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HMRC manual changes: 29 January 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: CG45550 Updated guidance on the interaction of the no gain/no loss rule with group share exchanges.

  Updated: CG53114
Added an example in relation to the operation of the intra-group rules where there are joint venture companies in a capital gains group.

  Updated: CG16780
Updated guidance on rebasing elections under TCGA 1992 s 35 in relation to the first relevant disposal.

  Updated: CG38520
Updated guidance on Tainting Group share exchanges.

Corporate Intangibles Research and Development Manual
​Added: CIRD98650 ...

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