HMRC manual changes: 4 February 2022

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

Manual	Page	Comments
Capital Gains Manual	Added: CG64036	New and updated guidance on business asset disposal relief (BADR) (formerly entrepreneurs’ relief) covering the case law on the distinction between a disposal of part of a business and a disposal of assets and considerations where the relevant share issue is on or after 6 April 2019.
	Updated: CG63950 CG64015 CG64035 and CG64053
	Updated: CG64090	Updated guidance on the meaning of ‘substantial’ for BADR purposes as described in the separate item above.
Corporate Intangibles Research And Development Manual	Archived: CIRDUPDATE001–CIRDUPDATE141118	Removed pages containing information about previous updates to the CIRD...

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

Manual	Page	Comments
Capital Gains Manual	Added: CG64036	New and updated guidance on business asset disposal relief (BADR) (formerly entrepreneurs’ relief) covering the case law on the distinction between a disposal of part of a business and a disposal of assets and considerations where the relevant share issue is on or after 6 April 2019.
	Updated: CG63950 CG64015 CG64035 and CG64053
	Updated: CG64090	Updated guidance on the meaning of ‘substantial’ for BADR purposes as described in the separate item above.
Corporate Intangibles Research And Development Manual	Archived: CIRDUPDATE001–CIRDUPDATE141118	Removed pages containing information about previous updates to the CIRD...