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HMRC manual changes: 5 February 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 Added: CG38527 New page added on Tainting: further points: TCGA92/S86.

  Archived: CG4551–CG45573 Archived guidance on group share exchanges including on: QCBs exchanges with additional consideration NAP Holdings UK Ltd v Whittles and Westcott v Woolcombers Ltd.

Company Taxation Manual Updated: CTM34195 Added an email address for enquiries related to migrating companies.

Corporate Finance Manual Added: CFM98645 Added guidance on time limits for amending corporation tax returns and interactions with other regimes.
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