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HMRC manual guidance: 26 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 Allowances Manual
Updated: CA23085 Updated example to refer to a company instead of an individual in relation to the annual investment allowance and chargeable periods that straddle a rate change.

Company Taxation Manual Archived: CTM48725 Archived guidance on the genuine diversity of ownership condition and HMRC enquiry powers as it is now contained in the Investment Funds Manual.

Corporate Finance Manual Updated: CFM23070 Updated guidance on recognition and derecognition of financial instruments to state that it applies to entities applying FRS 102 with an accounting...

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