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HMRC manual update: 4 December 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 Allowances Manual Updated: CA23230 Updated guidance on calculating the available qualifying expenditure for writing down allowances.

Company Taxation Manual Updated: CTM06290 Updated guidance on the EU Tax Merger Directive to state that it is retained for memorandum and transitional purposes since from IP completion day existing Societes Europeae are converted to the new corporate form UK Societas.

Corporate Intangibles Research And Development Manual ​Updated: CIRD45260 ​Updated guidance on partnership incorporation of a pre-FA 2002 businesses to state that the guidance is only likely to be relevant to goodwill acquired in...
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