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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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.