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HMRC manual update: 24 June 2020

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 Updated: CG66889 Updated guidance on relief for gifts of business assets to state as a result of the coronavirus the form can be completed using a digital signature rather than being physically signed by both the transferor and transferee until further notice.

Company Taxation Manual Added: CTM93255 Added guidance on overseas companies that are otherwise within the charge to corporation tax.

 Updated: CTM92090 CTM92650 Guidance on corporation tax repayment before liability finally established no longer withheld because of exemptions in the Freedom of Information...

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