HMRC manual update: 25 September 2020

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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: CG63956 CG64172 CG64173	Added guidance on business asset disposal relief in relation to the reduction in the lifetime limit from 11 March 2020 and the anti-forestalling rules.
	Updated: CG63950 CG63950P CG63955 CG63960 CG63990 CG63965 CG63970 CG63975 CG63980 CG63985 CG63995 CG63996 CG63997 CG63998 CG64000 CG64005 CG64006 CG64007 CG64010 CG64015 CG64020 CG64021 CG64030 CG64035 CG64040 CG64045 CG64050 CG64051 CG64052 CG64053 CG64055 CG64060 CG64065 CG64070 CG64075...

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EDITOR'S PICK

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

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