| Manual | Page | Comments |
|---|---|---|
| Capital Gains Manual | Added: CG-APP17 | Added draft guidance on the corporate capital loss restriction that applies with effect from 1 April 2020. |
| Updated: CG15835 CG99998 | Updated guidance on internal HMRC referral routes and structures (in relation to the Capital Gains Technical Group) | |
| Company Taxation Manual | Updated: CTM93160 | Updated guidance on using substitute versions of form CT600 and the supplementary pages. |
| Corporate Finance Manual | Updated: CFM21210 | Removed guidance on accounting for corporate finance and periods commencing prior to 1 January 2007. |
| Manual | Page | Comments |
|---|---|---|
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