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HMRC manual update: 6 February 2020

Changes to HMRC manuals this week include:

ManualPage(s) and date of changeComments
Corporate Finance ManualUpdated: CFM37840  CFM37850  CFM37870 (28 January 2020)Rewritten guidance on hybrid capital instruments in relation to: the definition of hybrid capital instrument for tax purposes tax provisions and interaction with other rules.
Capital Gains ManualUpdated: CG26810 (28 January 2020)Updated guidance on the interaction of the non-resident capital gains tax (NRCGT) rules with TCGA 1992 s...

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