This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
| Manual | Page | Comments |
|---|---|---|
| Capital Allowances Manual | Added: CA94750 CA94751 CA94755 and CA94760 | Four new pages have been added to set out guidance on enhanced structured and buildings allowances (SBA) in freeport tax sites. |
| Updated: CA93010 CA92010 CA91900 CA91300 CA93450 CA94650 and CA90010 | A number of pages have been updated to reflect the change to the SBA rates from April 2020 and to note the freeport enhanced deductions. | |
| Capital Gains Manual | Updated: CG67690 CG67691 and CG67650 | Guidance has been added on the exemption of gains made on disposals by certain types of pension scheme under... |
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